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© 2019

Public Sector Accounting, Auditing and Control in South Eastern Europe

  • Vesna Vašiček
  • Gorana Roje
  • Presents case studies of the current practice of public sector accounting, auditing and control systems in seven South-Eastern European countries

  • Examines challenges to the further development of public sector accounting and auditing

  • Explores future developments, based on learning and the transfer of good practice

Book

Part of the Public Sector Financial Management book series (PUSEFIMA)

Table of contents

  1. Front Matter
    Pages i-xxi
  2. Vesna Vašiček, Davor Vašiček
    Pages 1-27
  3. Biljana Josipović Rodić
    Pages 103-121
  4. Bobana Čegar, Jelena Poljašević, Duško Šnjegota
    Pages 205-234
  5. Gorana Roje, Vesna Vašiček
    Pages 235-241
  6. Back Matter
    Pages 243-249

About this book

Introduction

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. 

Keywords

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

Editors and affiliations

  • Vesna Vašiček
    • 1
  • Gorana Roje
    • 2
  1. 1.Faculty of Economics and BusinessUniversity of ZagrebZagrebCroatia
  2. 2.Ministry of State AssetsZagrebCroatia

About the editors

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.

Bibliographic information

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