Public Sector Accounting, Auditing and Control in South Eastern Europe

1. Front Matter

   Pages i-xxi

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2. Public Sector Accounting, Auditing and Control in Croatia

   • Vesna Vašiček, Davor Vašiček

   Pages 1-27

3. Public Sector Accounting, Auditing and Control in Poland

   • Magdalena Kowalczyk

   Pages 29-60

4. Public Sector Accounting, Auditing and Control in Romania

   • Adriana Tiron-Tudor

   Pages 61-102

5. Public Sector Accounting, Auditing and Control in Serbia

   • Biljana Josipović Rodić

   Pages 103-121

6. Public Sector Accounting, Auditing and Control in Slovenia

   • Tatjana Jovanović

   Pages 123-153

7. Public Sector Accounting, Auditing and Control in the Federation of Bosnia and Herzegovina

   • Jelena Jurić, Maja Letica

   Pages 155-182

8. Public Sector Accounting, Auditing and Control in the Former Yugoslav Republic of Macedonia

   • Atanasko Atanasovski, Zoran Minovski

   Pages 183-203

9. Public Sector Accounting, Auditing and Control in the Republic of Srpska

   • Bobana Čegar, Jelena Poljašević, Duško Šnjegota

   Pages 205-234

10. Concluding Remarks

    • Gorana Roje, Vesna Vašiček

    Pages 235-241

11. Back Matter

    Pages 243-249

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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.

• Public sector accounting
• auditing
• control systems
• South-Eastern Europe
• budget planning
• budgetary accounting
• financial reporting
• modified accruals
• oversight
• local and regional public administration
• new public management
• redistribution
• EU accession
• candidate country
• harmonisation
• accruals implementation
• state of play
• internationally recognised solutions
• transition accrual-based accounting

• Faculty of Economics and Business, University of Zagreb, Zagreb, Croatia

  Vesna Vašiček

• Ministry of State Assets, Zagreb, Croatia

  Gorana Roje

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.

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