Accounting analysis of expenditure budget funding for culture in Serbia

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Milojević, I. (2016). Accounting analysis of expenditure budget funding for culture in Serbia, (151), 318-325. doi:10.5937/kultura1651318M

Details

Title: Accounting analysis of expenditure budget funding for culture in Serbia
Subtitle
Author: Ivan, Milojević
Journal: Kultura
Volume
Issue: 151
Start page: 318
End page: 325
ISSN: 0023-5164
ISBN
DOI: 10.5937/kultura1651318M
URL: http://scindeks.ceon.rs/article.aspx?query=ISSID%26and%2612938&page=0&so...
Date: 2016-2021/06/21/08:05:08
Abstract: Establishment of a system for monitoring of the execution of budgetary expenses allocated to culture as a segment of executive rule is a basic form of support to its development in the Republic of Serbia. Inadequacy of the present accounting system is caused by procedures and legal restrictions which complicate and fail to stimulate development of the cultural sector. Focusing on the budget as a fundamental financial institute we will discuss to which degree the cultural needs can be satisfied.
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