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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 examines public sector accounting, reporting, auditing, and control in a single country, paying particular attention to the impact of national traditions and culture on their development, as well as international factors. Attention is also given to the non-financial and sustainability reporting initiatives and frameworks. The concluding chapter examines similarities and differences across the region and offers a comparative synthesis of the public sector accounting, reporting, auditing, and control systems discussed. The book is a valuable resource for policy makers, public-sector officials and other practitioners, standard setters, as well as academics and students.
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 kobic.- Chapter 3: Public Sector Accounting, Reporting, Auditing and Control in Bosnia and Herzegovina - The Republic of Srpska By Jelena Polja evic and Bobana Cegar Babic.- Chapter 4: Public Sector Accounting, Reporting, Auditing and Control in Croatia By Davor Va icek, Martina Dragija Kostic, 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 cekic.- 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 Josipovic Rodic.- 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 Stanimirovic.- Chapter 13: Public Sector Accounting, Reporting, Auditing and Control in Türkiye By Seval Kardes Selimoglu 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 Va icek.
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.
