This article aims to provide information on the level of application of cost and management accounting practices in the budget-funded organizations in Bosnia and Herzegovina (hereinafter B&H) and the usefulness of these practices in the performance measurement in the B&H public sector. Namely, the current budget accounting system in B&H does not provide measurement and reporting on efficiency, effectiveness, and economy of the public administration, which results in a decrease in transparency and the creation of a favourable ground for corruption. Therefore, the study was conducted among 208 budget-funded organizations by using a survey questionnaire to evaluate the current level of theoretical and practical knowledge in the field of cost and management accounting and the possibilities for their application in the budget-funded organizations in B&H to improve current budget accounting system. Research results have shown that, even though respondents are less familiar with cost and management accounting practices, they believe that the introduction of new forms of accounting (cost and management accounting) into budget accounting system in B&H would improve the quality of accounting information as a basis for decision-making of the public management. This would enable performance measurement in the B&H public sector and therefore improve transparency and accountability of the public management.

The paper presents an analysis of current obstacles in the adoption of energy efficiency measures, and presents concrete proposals for measures for the development of energy efficiency and renewable energy sources. Students from the 1st cycle of study at the Faculty of Economics, University of Tuzla participated in the research. The methodology used in the paper is based on the use of primary (survey questionnaire) and secondary (desk research) data sources. The results of the research showed that the biggest obstacles to the adoption of energy efficiency measures are the following, respectively: lack of information and promotional activities, lack of interest in environmental issues and energy consumption, underdeveloped consumer awareness of potential energy savings, and financial obstacles. Potential proposals for energy efficiency measures generally go towards the proper design of laws and regulations for energy efficiency standards, then the labeling of energy efficiency of products, and finally, the results of the study showed that financial incentive measures have a significant (positive) effect on increasing energy efficiency.The results of this paper can assist policy makers in creating economic and energy policies and strategies.

This paper provides a critical aspect of the position of the industrial sector in the transition economy of Bosnia and Herzegovina. If we observe sectors C-exploitation of coal and stone, D-processing industry, E-production and distribution of electric power, gas and steam, as per NACERev.1 classification, and sectors B-exploitation of coal and stone, C-processing industry, D-distribution of electric power, E-water, sanitation and recycling as per NACERev.2 classification, then from 2007 until 2012, their participation amounts to: 14.49%, 14.37%, 14.20%, 14.02%, 13.80%, 12.75% respectively. The paper observes the internal and the external reasons of the poor state of the industrial sector, and determines a possibility of its strengthening through recommendations that sum up results of the conducted research.

This paper presents the results of the primary research regarding management relations towards accounting information that is used in the business decision making process applied in manufacturing companies of the Tuzla Canton (here on: “TC”). The research commences from the fact that the interaction between accounting function organization quality and business decision making is important, because it has direct effect on applied practice when managing operating performances of a company. Taking into consideration management relations towards accounting information in the decision making process, dysfunctional areas within accounting function organization segments are identified. This opens up possibilities to affect modernization of the performance management through the process of redesign of those dysfunctional areas. According to our knowledge, similar research has not been conducted on the area of B&H manufacturing companies' operations.