About this book
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.
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
- DOI https://doi.org/10.1007/978-3-030-03353-8
- Copyright Information The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG, part of Springer Nature 2019
- Publisher Name Palgrave Macmillan, Cham
- eBook Packages Political Science and International Studies
- Print ISBN 978-3-030-03352-1
- Online ISBN 978-3-030-03353-8
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