State and Regions. Series: Economics and Business
FUNCTIONS OF REMUNERATION IN THE PUBLIC SECTOR AS AN ACCOUNTING CATEGORY
The article examines the functions of remuneration in the public sector as an accounting category, taking into account its economic essence and the specific features of its functioning as an object of accounting in public sector institutions. The study substantiates the need to expand traditional approaches to defining the functions of remuneration by integrating economic, social, and accounting and managerial dimensions into its analysis. An analysis of scholarly approaches to the functions of wages and accounting …