Matches in SemOpenAlex for { <https://semopenalex.org/work/W2802341433> ?p ?o ?g. }
Showing items 1 to 91 of
91
with 100 items per page.
- W2802341433 abstract "In order to improve the planning process, calculation, allocation, and cost control at higher education institutions, it is necessary to keep track of costs, not only by the nature and places of costs but also by different programs and types of services. Since the information and data are the most important resources in the process of managing, the deployment of an adequate financial information system is the assumption in assurance of better governing with higher education institutions. Assuming that the appropriate accounting information system infrastructure is a support of the successful management, its content and structure should be seen as a function of increasing efficiency of financial management and evaluation of management in higher education institutions, not only during the execution of the objectives of the budget. The purpose of this paper is to show the current usage of cost information at higher education institutions in Croatia and Bosnia and Herzegovina through empirical research and to investigate the opinions of accountants and financial officers regarding the possible implementation of cost accounting methodology at higher education institutions. The paper is analyzing the accounting system in Croatia and Bosnia and Herzegovina at higher education systems, providing the information about the negative sides of the current accounting system for the recording and allocation of costs. A theoretical background about the usage of accrual accounting basis and cost accounting methodologies at higher education systems of different European countries is showing better governance and financial sustainability of higher education institutions that have already introduced cost accounting methodology. The empirical research is pointing out the difference in the observed two countries. The difference is visible through accounting systems, usage of cost information, and usage of cost allocation methods for calculating costs per student." @default.
- W2802341433 created "2018-05-17" @default.
- W2802341433 creator A5006203353 @default.
- W2802341433 creator A5042202904 @default.
- W2802341433 date "2018-01-01" @default.
- W2802341433 modified "2023-09-27" @default.
- W2802341433 title "Assessing the Cost Information Usage at Higher Education Institutions - Case Study in Croatia and Bosnia and Herzegovina" @default.
- W2802341433 cites W2056104413 @default.
- W2802341433 cites W2077857605 @default.
- W2802341433 cites W2077896630 @default.
- W2802341433 cites W2079371392 @default.
- W2802341433 cites W2107887671 @default.
- W2802341433 cites W2116930501 @default.
- W2802341433 cites W2184929298 @default.
- W2802341433 doi "https://doi.org/10.1007/978-3-319-70377-0_53" @default.
- W2802341433 hasPublicationYear "2018" @default.
- W2802341433 type Work @default.
- W2802341433 sameAs 2802341433 @default.
- W2802341433 citedByCount "0" @default.
- W2802341433 crossrefType "book-chapter" @default.
- W2802341433 hasAuthorship W2802341433A5006203353 @default.
- W2802341433 hasAuthorship W2802341433A5042202904 @default.
- W2802341433 hasConcept C10138342 @default.
- W2802341433 hasConcept C111919701 @default.
- W2802341433 hasConcept C120912362 @default.
- W2802341433 hasConcept C121955636 @default.
- W2802341433 hasConcept C138838536 @default.
- W2802341433 hasConcept C144133560 @default.
- W2802341433 hasConcept C162324750 @default.
- W2802341433 hasConcept C163867264 @default.
- W2802341433 hasConcept C17744445 @default.
- W2802341433 hasConcept C180198813 @default.
- W2802341433 hasConcept C182306322 @default.
- W2802341433 hasConcept C199539241 @default.
- W2802341433 hasConcept C2781426361 @default.
- W2802341433 hasConcept C39389867 @default.
- W2802341433 hasConcept C41008148 @default.
- W2802341433 hasConcept C4577558 @default.
- W2802341433 hasConcept C50522688 @default.
- W2802341433 hasConcept C71199308 @default.
- W2802341433 hasConcept C74275925 @default.
- W2802341433 hasConcept C94107157 @default.
- W2802341433 hasConcept C98045186 @default.
- W2802341433 hasConceptScore W2802341433C10138342 @default.
- W2802341433 hasConceptScore W2802341433C111919701 @default.
- W2802341433 hasConceptScore W2802341433C120912362 @default.
- W2802341433 hasConceptScore W2802341433C121955636 @default.
- W2802341433 hasConceptScore W2802341433C138838536 @default.
- W2802341433 hasConceptScore W2802341433C144133560 @default.
- W2802341433 hasConceptScore W2802341433C162324750 @default.
- W2802341433 hasConceptScore W2802341433C163867264 @default.
- W2802341433 hasConceptScore W2802341433C17744445 @default.
- W2802341433 hasConceptScore W2802341433C180198813 @default.
- W2802341433 hasConceptScore W2802341433C182306322 @default.
- W2802341433 hasConceptScore W2802341433C199539241 @default.
- W2802341433 hasConceptScore W2802341433C2781426361 @default.
- W2802341433 hasConceptScore W2802341433C39389867 @default.
- W2802341433 hasConceptScore W2802341433C41008148 @default.
- W2802341433 hasConceptScore W2802341433C4577558 @default.
- W2802341433 hasConceptScore W2802341433C50522688 @default.
- W2802341433 hasConceptScore W2802341433C71199308 @default.
- W2802341433 hasConceptScore W2802341433C74275925 @default.
- W2802341433 hasConceptScore W2802341433C94107157 @default.
- W2802341433 hasConceptScore W2802341433C98045186 @default.
- W2802341433 hasLocation W28023414331 @default.
- W2802341433 hasOpenAccess W2802341433 @default.
- W2802341433 hasPrimaryLocation W28023414331 @default.
- W2802341433 hasRelatedWork W1898480625 @default.
- W2802341433 hasRelatedWork W1977778279 @default.
- W2802341433 hasRelatedWork W2012416607 @default.
- W2802341433 hasRelatedWork W2348442035 @default.
- W2802341433 hasRelatedWork W2352055954 @default.
- W2802341433 hasRelatedWork W2356835795 @default.
- W2802341433 hasRelatedWork W2359815364 @default.
- W2802341433 hasRelatedWork W2364616349 @default.
- W2802341433 hasRelatedWork W2373943148 @default.
- W2802341433 hasRelatedWork W2374755576 @default.
- W2802341433 hasRelatedWork W2382759795 @default.
- W2802341433 hasRelatedWork W2389510079 @default.
- W2802341433 hasRelatedWork W2389877213 @default.
- W2802341433 hasRelatedWork W2391678642 @default.
- W2802341433 hasRelatedWork W2391744351 @default.
- W2802341433 hasRelatedWork W240480403 @default.
- W2802341433 hasRelatedWork W2562268133 @default.
- W2802341433 hasRelatedWork W2945702920 @default.
- W2802341433 hasRelatedWork W3008877768 @default.
- W2802341433 hasRelatedWork W3029976853 @default.
- W2802341433 isParatext "false" @default.
- W2802341433 isRetracted "false" @default.
- W2802341433 magId "2802341433" @default.
- W2802341433 workType "book-chapter" @default.