Public Sector Accounting, Auditing and Control in South Eastern Europe (Public Sector Financial Management)

Front Matter ....Pages i-xxi Public Sector Accounting, Auditing and Control in Croatia (Vesna Vašiček, Davor Vašiček)....Pages 1-27 Public Sector Accounting, Auditing and Control in Poland (Magdalena Kowalczyk)....Pages 29-60 Public Sector Accounting, Auditing and Control in Romania (Adriana Tiron-Tudor)....Pages 61-102 Public Sector Accounting, Auditing and Control in Serbia (Biljana Josipović Rodić)....Pages 103-121 Public Sector Accounting, Auditing and Control in Slovenia (Tatjana Jovanović)....Pages 123-153 Public Sector Accounting, Auditing and Control in the Federation of Bosnia and Herzegovina (Jelena Jurić, Maja Letica)....Pages 155-182 Public Sector Accounting, Auditing and Control in the Former Yugoslav Republic of Macedonia (Atanasko Atanasovski, Zoran Minovski)....Pages 183-203 Public Sector Accounting, Auditing and Control in the Republic of Srpska (Bobana Čegar, Jelena Poljašević, Duško Šnjegota)....Pages 205-234 Concluding Remarks (Gorana Roje, Vesna Vašiček)....Pages 235-241 Back Matter ....Pages 243-249 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 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.