The Link Between Public Management and Accounting from the Point of View of Performance

This study focuses on the connection between management and accounting, with accrual information as a link. Accounting information, structured an basis, manages to provide true image of patrimony, substantiated transparent decisions, reference basis for efficient management. From point view vast changes in public accounting system (EPSAS), communication tax reporting creates unison presentation financial/non-financial key element The empirical research conducted by combining cluster analysis MDS technique enables us map all EU Member States emphasize potential connections systems from approach perspective, pillar performing results reveal widespread strong interest sound that is able improve transparency throughout system. These support EPSAS project aimed adjust inaccuracies (IPSAS) (ESA 2010), ultimately enhance good governance create positive environment facilitating comparability.