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  • The influence of management on quality of the annual report of public institution [Elektronski vir]
    Horvat, Tatjana, 1973- ; Martinčič, Sonja, 1971-
    The annual report is made of business and financial part , containing the financial statements with annexes and notes . Public l ibrary in Slovenia is a separate legal entity of public law in the ... field of cultural activities, which acts as a public institution when it carries out library activities for at least 10.000 inhabitants. The quality of annual report of public institution is affected by different influential factors . Namely, i n the preparation and supervision of the annual report the main support to the management are the accountant and internal audit or. Management of public institution prepares the business part of the annual report and it is legally responsible for financial report and for the establishment of internal audit, however accountant prepares the financial part of the annual report. We investigated three influential factors of quality of public libraries% annual reports: (1) whether the participation of the management of the public library in preparing the annual report affects the quality of the annual report ; (2) whether the educational level of accountant affects the quali ty of the annual report and ( 3) whether they implement internal audit compliance of the content of the annual report with the regulations . The quality of the annual report has been defined as a compatibility of the annual report content with the regulations in 2013. We sent a questionnaire to all 58 libraries registered in Slovenia , to which has been fully responded by 51 libraries . We find out with the empirical research, that annual reports are more consistent in those public libraries, where the educational structure of accountants is level VII/1 (high school) or higher . The findings also shows that the content of the annual report is more consistent in those public libraries, where the management participates in its preparation. We also empiric ally im proved that , in more than a half of public libraries internal audit of consistency of annual reports with directions of the regulations was n%t yet performed. We suggest that the management of libraries supervise the annual reports % quality through internal audit of these reports and cooperation with the accountant .
    Vir: Managing global changes [Elektronski vir] : proceedings of the Joint International Conference (2016, Str. 347-361)
    Vrsta gradiva - prispevek na konferenci
    Leto - 2016
    Jezik - angleški
    COBISS.SI-ID - 1539117764

    Povezava(-e):

    http://www.hippocampus.si/ISBN/978-961-6984-81-2/189.pdf

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