Abstract:

Financial reporting of public sector entities has been in in a constant process of reform due to the growing and changing requirements of information users. Therefore, this paper investigates the perception of accountants about adequacy of financial reporting system of public sector entities in Croatia and the need for additional forms of reporting for different groups of information users. The results of the research, which were obtained through empirical research conducted in 2022, showed that accountants think that the current financial reporting system is not entirely appropriate. However, they did not express an overly positive attitude towards reforms and changes in the financial reporting of public sector entities, as well as the need for additional forms of reporting.