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“Government accounting, reporting, auditing and control are critical for the efficient and effective use of financial resources. They enable sustainable economic growth. This book shows the progress made in Central, Southern and Eastern Europe.”
--
Andreas Bergmann
, Professor, Zurich University of Applied Sciences, Switzerland.
“The book will be a great resource for academics who have an interest in public sector accounting, within and outside Central, Southern, and Eastern Europe. It focuses on the emerging challenges of public sector accounting, financial and non-financial reporting, auditing, and control systems in respective countries. There will also be the practitioner interest, particularly in the comparative analysis of the international perspectives.”
--
Giuseppe Grossi
, Professor, Nord University, Norway, and Kristianstad University, Sweden.
“This book enables the reader to better understand public sector accounting, reporting, and auditing systems, offering an up-to-date comparative overview of national practices and responses to international harmonization and convergence processes. It can be used by professionals interested in working to improve the accountability and efficiency in public sector.”
--
Danijela Stepić
, Chief State Treasurer, Ministry of Finance, Croatia.
This book examines public sector accounting, reporting, auditing, and control systems in Central, Southern, and Eastern Europe. Bringing together leading researchers and practitioners from across the region, it provides a comparative analysis of current practices, development paths and challenges of public sector financial management in twelve countries: Albania, Bosnia and Herzegovina, Croatia, Kosovo, Montenegro, North Macedonia, Poland, Romania, Serbia, Slovakia, Slovenia, and Türkiye. Each chapter focuses on a single country, assessing national specifics and international influences. Non-financial and sustainability reporting are also examined. The book is a valuable resource for policy makers, public-sector officials and other practitioners, standard setters, academics and students.
Gorana Roje
is Head of Unit for Strategic Planning and EU Projects at the Ministry of Physical Planning, Construction, and State Assets, Croatia.
Vesna Vašiček
is Professor of Accounting at the Faculty of Economics and Business, University of Zagreb, Croatia.
List of contents
Chapter 1: Public Sector Accounting, Reporting, Auditing and Control in Albania By Nertila Çika and Erisa Rodhani.- Chapter 2: Public Sector Accounting, Reporting, Auditing and Control in Bosnia and Herzegovina - The Federation of Bosnia and Herzegovina By Maja Letica and Nikola Škobić.- Chapter 3: Public Sector Accounting, Reporting, Auditing and Control in Bosnia and Herzegovina - The Republic of Srpska By Jelena Poljašević and Bobana Čegar Babić.- Chapter 4: Public Sector Accounting, Reporting, Auditing and Control in Croatia By Davor Vašiček, Martina Dragija Kostić, and Ivana Barbieri.- Chapter 5: Public Sector Accounting, Reporting, Auditing and Control in Kosovo By Nysret Koca and Gazmend Syla.- Chapter 6: Public Sector Accounting, Reporting, Auditing and Control in Montenegro By Tamara Šćekić.- Chapter 7: Public Sector Accounting, Reporting, Auditing and Control in North Macedonia By Atanasko Atanasovski, Ivan Dionisijev, and Zoran Minovski.- Chapter 8: Public Sector Accounting, Reporting, Auditing and Control in Poland By Magdalena Kowalczyk.- Chapter 9: Public Sector Accounting, Reporting, Auditing and Control in Romania By Adriana Tiron-Tudor and Andreea Cîrstea.- Chapter 10: Public Sector Accounting, Reporting, Auditing and Control in Serbia By Biljana Josipović Rodić.- Chapter 11: Public Sector Accounting, Reporting, Auditing and Control in Slovakia By Lucia Kasiarova.- Chapter 12: Public Sector Accounting, Reporting, Auditing and Control in Slovenia By Tatjana Stanimirović.- Chapter 13: Public Sector Accounting, Reporting, Auditing and Control in Türkiye By Seval Kardeş Selimoğlu and Mehmet Koçdemir.- Chapter 14: Comparing Public Sector Accounting, Reporting, Auditing and Control Systems in Central, Southern and Eastern Europe By Gorana Roje and Vesna Vašiček.
About the author
Gorana Roje
is Head of Unit for Strategic Planning and EU Projects at the Ministry of Physical Planning, Construction, and State Assets, Croatia.
Vesna Vašiček
is Professor of Accounting at the Faculty of Economics and Business, University of Zagreb, Croatia.
Summary
This book examines public sector accounting, reporting, auditing, and control systems in Central, Southern, and Eastern Europe. Bringing together leading researchers and practitioners from across the region, it provides a comparative analysis of current practices, development paths and challenges of public sector financial management in twelve countries: Albania, Bosnia and Herzegovina, Croatia, Kosovo, Montenegro, North Macedonia, Poland, Romania, Serbia, Slovakia, Slovenia, and Türkiye. Each chapter focuses on a single country, assessing national specifics and international influences. Non-financial and sustainability reporting are also examined. The book is a valuable resource for academics and students, as well as policy makers, public-sector officials and practitioners.
