Zdravkoski, Igor and Andonovski, Miroslav and Sokoloski, Borka (2015) FINANCIAL REPORTING - KEY TO SUCCESS IN THE BUDGET AND PUBLIC SECTOR IN THE REPUBLIC OF MACEDONIA. In: FINIZ Singidunum University International Scientific Conference, 04.12.2015, Belgrade, Serbia.
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Abstract
Abstract:
Accounting represents a “bridge” that connects the past and future activities relevant for the overall
economic growth of any country. In fact, accounting information creates preconditions for continuous,
systematic and comprehensive performance monitoring and business circumstances, but it also
represents the basis for making efficient business and non-business decisions. In the broadest sense of
the word, accounting information systems are perceived as those that illuminate the path of the future
activities. Accounting information system is a computerized tool that collects, records, stores, processes
accounting and financial data and provides support to management in the decision-making process.
Actually, it should aim to enhance performances of an enterprise and produce economic benefits.
The economic growth of a country creates changes that affect even the smallest segments of business
operations. Accounting information systems reflect such changes- all events and transactions in either
private or public companies are processed through these systems. Budget accounting, as part of the
accounting information system, collects evidence of the entity’s budget. Besides financial accounting
that records events in both public and private sector, there are also budgetary accounting reports that
are applied to the state, public and non-profit companies and organizations.
Key words:
accounting information system,
budget accounting,
public sector.
| 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: | 19 Feb 2020 10:33 |
| Last Modified: | 19 Feb 2020 10:33 |
| URI: | https://eprints.uklo.edu.mk/id/eprint/3080 |
Available Versions of this Item
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FINANCIAL REPORTING - KEY TO SUCCESS IN THE BUDGET AND PUBLIC SECTOR IN THE REPUBLIC OF MACEDONIA. (deposited 28 Jun 2016 10:24)
- FINANCIAL REPORTING - KEY TO SUCCESS IN THE BUDGET AND PUBLIC SECTOR IN THE REPUBLIC OF MACEDONIA. (deposited 19 Feb 2020 19:36)
- FINANCIAL REPORTING - KEY TO SUCCESS IN THE BUDGET AND PUBLIC SECTOR IN THE REPUBLIC OF MACEDONIA. (deposited 19 Feb 2020 10:33) [Currently Displayed]
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