Reforms in the public sector have traditionally been faced by resistance and problems.
Pettigrew justifies this attitude on theoretical grounds as the exercise of power from …

This paper studies the accounting system reform practised in Greek universities since
January 2000, and more particularly at the Aristotle University of Thessaloniki (AUTH). It …

Purpose–This empirical paper seeks to explore how the shift from traditional budgetary
accounting toward accrual accounting declared by the Russian state has affected …

The idea of the university has undergone significant change in recent years, particularly with
the widening of access to a greater range of socio-economic groups, the greater …

In order to improve the planning process, calculation, allocation, and cost control at higher
education institutions, it is necessary to keep track of costs, not only by the nature and places …

The responses of certain organisations, such as Higher Educational Institutions (HEIs), to
the demands of their institutional environment are central to this study. In today's economic …

Sažetak Cilj ovog rada je prikazati rezultate empirijskog istraživanja provedenog među
voditeljima računovodstvenih službi na visokim učilištima u Republici Hrvatskoj u 2016 …