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. 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 VaSicek 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.

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
List of IllustrationsForewordAndreas Bergmann, Ivana MaletiPrefaceGorana Roje and Vesna Vaiek
Notes on Contributors
1 PUBLIC SECTOR ACCOUNTING, AUDITING AND CONTROL IN CROATIA Vesna Vaiek and Davor Vaiek
2 PUBLIC SECTOR ACCOUNTING, AUDITING AND CONTROL IN POLANDMagdalena Kowalczyk
3 PUBLIC SECTOR ACCOUNTING, AUDITING AND CONTROL IN ROMANIA Adriana Tiron-Tudor
4 PUBLIC SECTOR ACCOUNTING, AUDITING AND CONTROL IN SERBIABiljana Josipovi Rodi
5 PUBLIC SECTOR ACCOUNTING, AUDITING AND CONTROL IN SLOVENIATatjana Jovanovi
6 PUBLIC SECTOR ACCOUNTING, AUDITING AND CONTROL IN THE FEDERATION OF BOSNIA AND HERZEGOVINAJelena Juri and Maja Letica
7 PUBLIC SECTOR ACCOUNTING, AUDITING AND CONTROL IN THE FORMER YUGOSLAV REPUBLIC OF MACEDONIAAtanasko Atanasovski and Zoran Minovski
8 PUBLIC SECTOR ACCOUNTING, AUDITING AND CONTROL IN THE REPUBLIC OF SRPSKABobana egar, Jelena Poljaevi and Duko njegota
9 Concluding remarksGorana Roje and Vesna Vaiek