{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:DOC-7CHJZDLU/08c57b69-e048-4e98-b6d5-c8c4b0118e66/PDF","dcterms:extent":"451 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:DOC-7CHJZDLU/2243a130-de68-4d92-8d55-7667ae2319a5/TEXT","dcterms:extent":"0 KB"}],"edm:TimeSpan":{"@rdf:about":"2018-2025","edm:begin":{"@xml:lang":"en","#text":"2018"},"edm:end":{"@xml:lang":"en","#text":"2025"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:DOC-7CHJZDLU","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-3NZXSA6F"},{"@xml:lang":"sl","#text":"Central European Public Administration Review"}],"dcterms:issued":"2025","dc:creator":["Barbieri, Ivana","Botica Redmayne, Nives","Dragija Kostić, Martina"],"dc:format":[{"@xml:lang":"sl","#text":"številka:1"},{"@xml:lang":"sl","#text":"letnik:23"},{"@xml:lang":"sl","#text":"str. 181-201"}],"dc:identifier":["DOI:10.17573/cepar.2025.1.07","COBISSID_HOST:237672963","ISSN:2591-2240","URN:URN:NBN:SI:doc-7CHJZDLU"],"dc:language":"en","dc:publisher":{"@xml:lang":"sl","#text":"= University of Ljubljana Press"},"dc:subject":[{"@xml:lang":"sl","#text":"črpanje evropskih sredstev"},{"@xml:lang":"en","#text":"economic growth"},{"@xml:lang":"en","#text":"European funds absorption"},{"@xml:lang":"sl","#text":"gospodarska rast"},{"@xml:lang":"en","#text":"government quality"},{"@xml:lang":"sl","#text":"kakovost upravljanja"}],"dcterms:temporal":{"@rdf:resource":"2018-2025"},"dc:title":{"@xml:lang":"sl","#text":"The use of public-sector financial reports| a comparative analysis of different information-user groups|"},"dc:description":[{"@xml:lang":"sl","#text":"Purpose: This paper investigates the extent to which different user groups in the public sector consult financial reports. Because these re­ports are prepared for a wide audience, we examine whether the in­tended recipients actually use them and explore variations in how—and why—they are used. Design/methodology/approach: The study concentrates on politicians and public managers, adopting a quantitative design. A bespoke ques­tionnaire was developed and administered by telephone across the Re­public of Croatia between February and April 2022. Split-half factor analy­sis, t-tests and ?2 tests were employed to identify differences in both the frequency of use and the reasons for use between the two groups. Findings: Respondents reported that they both receive and actively consult financial reports. Public managers use the reports significantly more often than politicians. Nevertheless, financial reports are gener­ally treated as secondary sources, whereas budget-execution reports are consulted more frequently. The analysis suggests that information rel­evance and the respondent’s role are the principal determinants of use. The reliance on a single questionnaire instrument constitutes a limita­tion, discussed in the cited literature. Research limitations/implications: Future research could incorporate additional data-collection methods (e.g. interviews or document analysis) and extend the study to other jurisdictions to enhance generalisability. Originality/value: The study adds empirical evidence to the internation­al debate on the purpose of public-sector financial reporting and clarifies how specific factors shape report use or non-use"},{"@xml:lang":"sl","#text":"Namen: Prispevek raziskuje, koliko različne skupine uporabnikov v javnem sektorju pregledujejo finančna poročila. Ker so ta poročila namenjena širokemu krogu naslovnikov, preverjamo, ali jih ciljni prejemniki dejansko uporabljajo, ter preučujemo razlike v tem, kako – in zakaj – jih uporabljajo. Zasnova/metodologija/pristop: Študija se osredotoča na politike in javne managerje ter uporablja kvantitativni raziskovalni pristop. Prilagojen vprašalnik je bil pripravljen in od februarja do aprila 2022 izveden po telefonu po celotni Republiki Hrvaški. Za ugotavljanje razlik v pogostosti in razlogih za uporabo med obema skupinama so bili uporabljeni split-halffaktorska analiza (metoda razpolovitve), t-testi in ?2-testi. Ugotovitve: Anketiranci poročajo, da finančna poročila tako prejemajo kot jih tudi aktivno pregledujejo. Javni managerji jih uporabljajo precej pogosteje kot politiki. Kljub temu se računovodski izkazi praviloma obravnavajo kot sekundaren vir, poročila o izvrševanju proračuna pa se pregledujejo pogosteje. Analiza kaže, da sta glavna dejavnika uporabe relevantnost informacij in vloga anketiranca. Uporaba enotnega vprašalnika je omejitev, ki je obravnavana v citirani literaturi. Omejitve raziskave/implikacije: Prihodnje raziskave bi lahko vključile dodatne metode zbiranja podatkov (na primer intervjuje ali analizo dokumentov) in razširile študijo na druge jurisdikcije, s čimer bi izboljšali posplošljivost ugotovitev. Izvirnost/vrednost: Študija s svojimi empiričnimi rezultati prispeva k mednarodni razpravi o namenu finančnega poročanja v javnem sektorju in pojasnjuje, kako specifični dejavniki vplivajo na uporabo ali neuporabo poročil"}],"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:DOC-7CHJZDLU","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:DOC-7CHJZDLU"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:DOC-7CHJZDLU/08c57b69-e048-4e98-b6d5-c8c4b0118e66/PDF"},"edm:rights":{"@rdf:resource":"http://creativecommons.org/licenses/by-nc-nd/4.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:intermediateProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:dataProvider":{"@xml:lang":"sl","#text":"Univerza v Ljubljani, Fakulteta za upravo"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:DOC-7CHJZDLU/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:DOC-7CHJZDLU"}}}}