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Public Sector Accounting, Auditing and Control in South Eastern Europe

  • Book
  • © 2019

Overview

Editors:
  1. Vesna Vašiček

    1. Faculty of Economics and Business, University of Zagreb, Zagreb, Croatia

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  2. Gorana Roje

    1. Ministry of State Assets, Zagreb, Croatia

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    You can also search for this editor in PubMed   Google Scholar

  • 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

Part of the book series: Public Sector Financial Management (PUSEFIMA)

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Table of contents (9 chapters)

  1. Front Matter

    Pages i-xxi
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  2. Public Sector Accounting, Auditing and Control in Croatia

    • Vesna Vašiček, Davor Vašiček
    Pages 1-27

  3. Public Sector Accounting, Auditing and Control in Poland

    • Magdalena Kowalczyk
    Pages 29-60

  4. Public Sector Accounting, Auditing and Control in Romania

    • Adriana Tiron-Tudor
    Pages 61-102

  5. Public Sector Accounting, Auditing and Control in Serbia

    • Biljana Josipović Rodić
    Pages 103-121

  6. Public Sector Accounting, Auditing and Control in Slovenia

    • Tatjana Jovanović
    Pages 123-153

  7. Public Sector Accounting, Auditing and Control in the Federation of Bosnia and Herzegovina

    • Jelena Jurić, Maja Letica
    Pages 155-182

  8. Public Sector Accounting, Auditing and Control in the Former Yugoslav Republic of Macedonia

    • Atanasko Atanasovski, Zoran Minovski
    Pages 183-203

  9. Public Sector Accounting, Auditing and Control in the Republic of Srpska

    • Bobana Čegar, Jelena Poljašević, Duško Šnjegota
    Pages 205-234

  10. Concluding Remarks

    • Gorana Roje, Vesna Vašiček
    Pages 235-241

  11. Back Matter

    Pages 243-249
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Keywords

About this book

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.

Editors and Affiliations

  • Faculty of Economics and Business, University of Zagreb, Zagreb, Croatia

    Vesna Vašiček

  • Ministry of State Assets, Zagreb, Croatia

    Gorana Roje

About the editors

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 Vašiček 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.

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