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On the management and financial reporting for state assets—a comparative analysis between Croatia and New Zealand

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  • Gorana Roje
  • Nives Botica Redmayne

Abstract

This paper analyses management and financial reporting for state assets in two countries: Croatia and New Zealand (NZ). Therefore, it compares a ‘novice’ country in terms of public sector assets treatment with a ‘mature’ one. The authors use a qualitative research method, reviewing relevant institutional and non-institutional documents in the field of management and accounting for assets in public sector. They conclude that the possibility of applying developed countries’ experiences and wider international trends for state assets management in ‘transition’ countries depends greatly on a variety of factors that have influenced the development of those countries and factors that encompass both specific national and international forces. The paper contributes to the existing literature on management, accounting and reporting for state assets in different jurisdictions.How public sector assets should be accounted for and managed has been debated for over 30 years. Recent discussion has included whether or not it is possible to apply developed countries’ experiences to transitioning countries. This paper compares reporting and management in New Zealand (NZ) and Croatia and will be of value to national and international standard setters and political and professional bodies in the EU.

Suggested Citation

  • Gorana Roje & Nives Botica Redmayne, 2021. "On the management and financial reporting for state assets—a comparative analysis between Croatia and New Zealand," Public Money & Management, Taylor & Francis Journals, vol. 41(2), pages 118-126, February.
  • Handle: RePEc:taf:pubmmg:v:41:y:2021:i:2:p:118-126
    DOI: 10.1080/09540962.2020.1723261
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    Cited by:

    1. Zubir Azhar & Ervina Alfan & Krishnen Kishan & Nurul Husna Assanah, 2022. "Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review," Australian Accounting Review, CPA Australia, vol. 32(1), pages 36-62, March.
    2. Mochamad Guntur & Ria Arifianti & Candradewini, 2021. "Local asset management: Overview of policy implementation. Study at the Bandung District Health Office," Technium Social Sciences Journal, Technium Science, vol. 18(1), pages 1-11, April.

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