会计信息系统
会计
管理会计
会计管理
业务
政府(语言学)
过程(计算)
抵押品
成本会计
项目会计
财务
会计准则
计算机科学
语言学
操作系统
哲学
作者
Tatjana Jovanović,Davor Vašiček
标识
DOI:10.1080/09540962.2020.1724405
摘要
The usefulness of accounting information for the design, planning and execution of the national budgeting process depends on a number of factors, such as the horizontal and vertical organization of government bodies, the structure of the state administration, adequate and timely reporting of relevant data, data interpretation and analytics. This paper focuses on the analysis of the role and application of accounting and budgeting information in Slovenia, as well as reporting in the national budgeting process. Structured interviews with prominent experts in the field were used as the main data collection technique. The results reveal the limited usefulness of the information offered by the accounting system for budgeting purposes and several collateral findings. These findings could be used as a starting point in the reform of Slovenian public financial management, as well as in similar countries.
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