Finansijsko izveštavanje javnog sektora odabranih zemalja u razvoju
DOI:
https://doi.org/10.46793/Rev25109.133DJKljučne reči:
finansijsko izveštavanje, javni sektor, zemlje u razvoju, transparentnost, međunarodni standardiApstrakt
Ovaj rad analizira kvalitet finansijskog izveštavanja u javnom sektoru zemalja u razvoju, ističući njegovu ulogu u osiguravanju transparentnosti, odgovornosti i efikasnog upravljanja javnim resursima. S obzirom na specifične ekonomske i institucionalne izazove s kojima se ove zemlje suočavaju, istraživanje se fokusira na uporednu analizu regulatornih okvira, računovodstvenih praksi i stepena usklađenosti sa međunarodnim standardima finansijskog izveštavanja. Analiza pokazuje da slaba usklađenost sa međunarodnim standardima, nedostatak kapaciteta za sprovođenje reformi i ograničena dostupnost tačnih i pravovremenih podataka mogu otežati upravljanje javnim sredstvima i smanjiti poverenje javnosti. Uočljivo je da unapređenje finansijskog izveštavanja u javnom sektoru zahteva sistemske reforme, bolju primenu računovodstvenih standarda i jačanje nadzornih institucija, što bi moglo doprineti povećanju fiskalne discipline i privlačenju investicija.
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