| Title |
Švietimo įstaigų centralizuotos buhalterinės apskaitos efektyvumo vertinimas |
| Translation of Title |
Evaluation of Centralized Accounting Efficiency of Educational Institutions. |
| Authors |
Sinkevičiūtė Araminienė, Gita |
| Full Text |
|
| Pages |
60 |
| Keywords [eng] |
educational institution ; public sector ; accounting ; centralization ; effectiveness |
| Abstract [eng] |
The influence of centralization of the accounting function on the efficiency of accounting of educational institutions is analyzed and evaluated in the final Master‘s Thesis. The first chapter examines the theory of public sector efficiency assessment, analyzes theoretical and legal aspects of the process of centralization of the accounting function, analyzes the theoretical and legal regulation of accounting, defines the concept of accounting quality. The second chapter is prepared the methodology for evaluating the efficiency of accounting. In the third chapters performed the situation analysis and semi-structured interview (which let to compare the effectiveness of centralized and decentralized accounting in educational institutions), confirmed or rejected the hypothesis. At the end of the master thesis conclusions and raised the problems highlighted during the research, presented suggestions that would help to smooth the process of centralization of accounting of educational institutions. |
| Dissertation Institution |
Mykolo Romerio universitetas. |
| Type |
Master thesis |
| Language |
Lithuanian |
| Publication date |
2021 |
