Public Sector Accounting, Auditing and Control in South Eastern Europe

Description

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. 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