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Accounting System in Croatian Public Healthcare Organizations: an Empirical Analysis

Author

Listed:
  • Davor VAŠIČEK

    (University of Rijeka, Croatia)

  • Gorana ROJE

    (The Institute of Economics, Zagreb, Croatia)

Abstract

In considering the adequacy of adopting accruals and IPSASs, this paper tests the appropriateness of existing modified accrual accounting and financial reporting system in Croatian public healthcare sector. The paper indicates that accounting information system contains discrepancies and constraints in assuring true and fair view of organization's financial position and performance. Our statistics confirms low level of cost and managerial accounting methods development, and external and internal financial reporting convergence. Having in mind its specificities, we argue that Croatian public healthcare sector represents a segmental accounting subsystem within the integral public sector accounting framework, where accruals implementation might prove justifiable.

Suggested Citation

  • Davor VAŠIČEK & Gorana ROJE, 2010. "Accounting System in Croatian Public Healthcare Organizations: an Empirical Analysis," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 6(6(547)), pages 37-58, June.
    • Handle: RePEc:agr:journl:v:6(547):y:2010:i:6(547):p:37-58
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    Cited by:

    1. Ivana Drazic Lutilsky & Berislav Zmuk & Martina Dragija, 2016. "Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals," Croatian Economic Survey, The Institute of Economics, Zagreb, vol. 18(2), pages 5-38, December.

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