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- W2188462988 abstract "Due to the economic crisis in recent years, one of the major issues in all countries has been the prevention of the crisis and poverty. It must be admitted that the public sector accounting can play a key role in relation to this matter through effective allocation of resources. In this regard, the public sector accounting as the ex post recording and reporting of financial operations of government that represents the general management trend in public sector entities is placed at the center of public attention and then reforms in this sector seem mandatory. So, since 1980 it has been on the agenda of major international organizations. Reforms focused mainly on modifying the state budgeting and accounting principles from cash flow to accrual basis. In accrual accounting, economic transactions and events are recognized as expense and income regardless of the timing of the related cash receipts and payments. Although the countries to improve public accounting information in state budgeting were often faced with challenges for the move from cash to accrual accounting principles, however, financial and economic crisis showed that the accrual accounting leads to the transparency in state budgeting. Therefore, in order to evaluate the relationship between the implementation stages of accrual accounting and government budgeting principles, this paper reviews the nature, advantages and disadvantages of accrual and cash accounting systems; the possible models of connection between accounting and budgeting; the need and process of reforms in the public sector budgeting and accounting system. At the end 3 different models of public sector accounting and budgeting (Slovenia, Croatia-Serbia) are also analyzed. No doubt the above assessment of the accounting and budgeting models can be useful for other countries." @default.
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- W2188462988 date "2014-01-01" @default.
- W2188462988 modified "2023-09-23" @default.
- W2188462988 title "THE EFFECTIVENESS OF REPLACING ACCRUAL INSTEAD OF CASH BASE IN THE PUBLIC SECTOR ACCOUNTING AND BUDGETING" @default.
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