Concluding Remarks

  • Gorana Roje
  • Vesna Vašiček
Part of the Public Sector Financial Management book series (PUSEFIMA)


‘Concluding remarks’ by Gorana Roje and Vesna Vašiček reveal that undoubtedly, in all the countries covered in this book the budget system is highly standardised, and countries’ accounting systems show heterogeneity in the accounting basis used. In addition, the development of accounting and financial reporting focuses on exploring the benefits and opportunities of applying accruals, alongside IPSAS or EPSAS. Editors highlight that in spite of the rather unfavourable environment and the aggravating circumstances in all the countries presented in this publication, public sector accounting, auditing and control systems are in the processes of being developed on an established and internationally recognised basis. The analysis of the public sector accounting, audit and control systems’ state of play and challenges for further development, evidences that these processes are evolving and ongoing, where differences between countries are more visible in the dynamics and success of the implementation of internationally recognized solutions.

Copyright information

© The Editor(s) (if applicable) and The Author(s), under exclusive licence to Springer Nature Switzerland AG 2019

Authors and Affiliations

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

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