期刊名称：Interdisciplinary Description of Complex Systems - scientific journal
印刷版ISSN：1334-4676
出版年度：2020
卷号：18
期号：2-B
页码：299-311
DOI：10.7906/indecs.18.2.16
语种：English
出版社：Croatian Interdisciplinary Society Provider Homepage: http://indecs.eu
摘要：This article aims to provide information on the level of application of cost and management accounting practices in the budget-funded organizations in Bosnia and Herzegovina (hereinafter BH) and the usefulness of these practices in the performance measurement in the BH public sector. Namely, the current budget accounting system in BH does not provide measurement and reporting on efficiency, effectiveness, and economy of the public administration, which results in a decrease in transparency and the creation of a favourable ground for corruption. Therefore, the study was conducted among 208 budget-funded organizations by using a survey questionnaire to evaluate the current level of theoretical and practical knowledge in the field of cost and management accounting and the possibilities for their application in the budget-funded organizations in BH to improve current budget accounting system. Research results have shown that, even though respondents are less familiar with cost and management accounting practices, they believe that the introduction of new forms of accounting (cost and management accounting) into budget accounting system in BH would improve the quality of accounting information as a basis for decision-making of the public management. This would enable performance measurement in the BH public sector and therefore improve transparency and accountability of the public management.
