Public Sector Accounting, Auditing and Control in South Eastern Europe

ISBN-13: 9783030033521 / Angielski / Twarda / 2019 / 249 str.

Vesna Vasiček; Gorana Roje

Spis treści

List of Illustrations

Foreword

Andreas Bergmann, Ivana Maletić

Preface

Gorana Roje and Vesna Vašiček

Notes on Contributors

1 PUBLIC SECTOR ACCOUNTING, AUDITING AND CONTROL IN CROATIA 

Vesna Vašiček and Davor Vašiček

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 Josipović Rodić

5 PUBLIC SECTOR ACCOUNTING, AUDITING AND CONTROL IN SLOVENIA

Tatjana Jovanović

6 PUBLIC SECTOR ACCOUNTING, AUDITING AND CONTROL IN THE FEDERATION OF BOSNIA AND HERZEGOVINA

Jelena Jurić 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 Čegar, Jelena Poljašević and Duško Šnjegota

9 Concluding remarks

Gorana Roje and Vesna Vašiček 

O autorze

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.

Blurb

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.