Public Sector Accounting, Auditing and Control in South Eastern Europe

This book comprehensively presents the current practice and further development paths of public sector accounting, auditing and control systems in 7 South Eastern European countries based on the contributions of highly-respected researchers. Each chapter is a study of the territorial organisation, public sector scope, formulation and execution of central government and local and regional self-government budgets, accounting and financial reporting reforms and practice, audit and other oversight (supervision) in the public sector, and challenges in the further development of public sector accounting and auditing of each country. It also provides insights into the challenges that SEE countries are faced with as they move towards the adoption of accrual accounting and the implementation of IPSAS and/or EPSAS, and offers a valuable reference resource for academics, researchers, students, auditors, public administrators, policy makers and standard setters.

Presents case studies of the current practice of public sector accounting, auditing and control systems in seven South-Eastern European countries Examines challenges to the further development of public sector accounting and auditing Explores future developments, based on learning and the transfer of good practice

Auteur
Gorana Roje is a head of division at the Ministry of State Assets, Croatia. Her research focuses on international and comparative public sector accounting, financial reporting and asset management. Her work has been presented at international conferences and published in scientific journals. Vesna Vaiek is Full Professor in Accounting at the Faculty of Economics and Business, University of Zagreb, Croatia. Her teaching and research focuses on public sector and non profit accounting and financial reporting, managerial accounting and public sector performance management. She held the position of Chief Treasurer (MoF, Croatia) and of a Vice-Rector for Financial Management at the University of Zagreb.

Contenu

1 Public Sector Accounting, Auditing and Control in Croatia - Vesna Vaiek and Davor Vaiek.- 2 Public Sector Accounting, Auditing and Control in Poland - Magdalena Kowalczyk.- 3 Public Sector Accounting, Auditing and Control in Romania - Adriana Tiron-Tudor.- 4 Public Sector Accounting, Auditing and Control in Serbia - Biljana Josipovi Rodi.- 5 Public Sector Accounting, Auditing and Control in Slovenia - Tatjana Jovanovi.- 6 Public Sector Accounting, Auditing and Control in the Federation of Bosnia and Herzegovina - Jelena Juri and Maja Letica.- 7 Public Sector Accounting, Auditing and Control in the Former Yugoslav Republic of Macedonia - Atanasko Atanasovski and Zoran Minovski.- 8 Public Sector Accounting, Auditing and Control in the Republic of Srpska - Bobana egar, Jelena Poljaevi and Duko njegota.- 9 Concluding remarks - Gorana Roje and Vesna Vaiek.