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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.
List of contents
1 Public Sector Accounting, Auditing and Control in Croatia - Vesna Vasicek and Davor Vasicek.- 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 Josipovic Rodic.- 5 Public Sector Accounting, Auditing and Control in Slovenia - Tatjana Jovanovic.- 6 Public Sector Accounting, Auditing and Control in the Federation of Bosnia and Herzegovina - Jelena Juric 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 Cegar, Jelena Poljasevic and Dusko Snjegota.- 9 Concluding remarks - Gorana Roje and Vesna Vasicek.
About the author
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.
Summary
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.
