Zdravkoski, Igor (2014) CONDITIONS AND FACTORS TO IMPROVE FINANCIAL REPORTING IN GOVERNMENT AND PUBLIC SECTOR. In: Conference of Informatics and Management Sciences 2014, 24 - 28, Mar. 2014, Zilina, Slovakia.

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In the operation of public entities and public sector there's a demand for quality not only in the execution of tasks, but also excellence in reporting for better assessment and evaluation of factors that improve working conditions during the performance of obligations towards citizens and society in total. In this respect we have to make efforts that will contribute to easier and faster execution of tasks, as well as timely information to all who are interested in the work process and the results of it. To increase or improve the quality of financial reporting in the public sector one should certainly know the needs of all stakeholders, who they are and what they demand from the financial statements. Namely, if the creation of balance includes all the qualities and standards, it is assumed that all consumer requirements are satisfied. But, is the degree of satisfaction for all customers equally the same? Is the said data and information sufficient for any particular group of users? Hence, the role of information in the accounting concepts and its implementation is put first for quality financial reporting of all user groups, either directly or indirectly involved in the activities of the entities, or groups that are beneficiaries of the goods and services from the state and public sector. In fact, the need to review and define the data and information that is indeed required, is a priority of the financial accounting function in the state, as well as the private and public sector.
Keywords: state and public sector, quality financial reporting, users of financial statements, financial accounting function.

Item Type: Conference or Workshop Item (Paper)
Subjects: Scientific Fields (Frascati) > Social Sciences > Economics and Business
Divisions: Faculty of Economics
Depositing User: Mr Dimitar Risteski
Date Deposited: 01 Jul 2016 11:18
Last Modified: 01 Jul 2016 11:18

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