Harmonizacija finansijskog izveštavanja javnog sektora u Evropskoj uniji – komparacija Austrije i Nemačke
DOI:
https://doi.org/10.46793/Rev25110.105DJKljučne reči:
harmonizacija, javni sektor, Evropska unija, računovodstveni sistemi, kameralizam, obračunsko računovodstvo, Austrija, Nemačka, budžetiranjeApstrakt
Ovaj rad analizira harmonizaciju finansijskog izveštavanja u javnom sektoru Evropske unije, sa posebnim fokusom na komparaciju računovodstvenih sistema u Austriji i Nemačkoj. Iako obe zemlje imaju složenu federalnu strukturu, postoji značajna razlika u pristupu računovodstvu i budžetiranju. Austrija koristi kombinaciju kameralnog računovodstva na lokalnim nivoima i obračunskog računovodstva na saveznom nivou, dok Nemačka, uprkos sličnom federalnom sistemu, sve više primenjuje obračunsko računovodstvo na lokalnom nivou, dok na saveznom nivou i dalje dominira kameralizam. Rad takođe analizira ključne reforme
koje su se desile u obe zemlje, kao što je reforma računovodstva u Nemačkoj 2009. godine, koja je omogućila usklađivanje sa međunarodnim računovodstvenim standardima. Ova komparativna analiza pruža uvid u izazove i koristi harmonizacije računovodstvenih sistema u javnom sektoru, s ciljem postizanja veće efikasnosti i transparentnosti u finansijskom izveštavanju i posledično u fiskalnom upravljanju unutar Evropske unije.
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