Public sector accounting, auditing and control in South Eastern Europe
著者
書誌事項
Public sector accounting, auditing and control in South Eastern Europe
（Public sector financial management）
Palgrave Macmillan, c2019
- : [hardback]
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
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.
目次
List of IllustrationsForewordAndreas Bergmann, Ivana MaleticPrefaceGorana Roje and Vesna Vasicek
Notes on Contributors
1 PUBLIC SECTOR ACCOUNTING, AUDITING AND CONTROL IN CROATIA Vesna Vasicek and Davor Vasicek
2 PUBLIC SECTOR ACCOUNTING, AUDITING AND CONTROL IN POLANDMagdalena Kowalczyk
3 PUBLIC SECTOR ACCOUNTING, AUDITING AND CONTROL IN ROMANIA Adriana Tiron-Tudor
4 PUBLIC SECTOR ACCOUNTING, AUDITING AND CONTROL IN SERBIABiljana Josipovic Rodic
5 PUBLIC SECTOR ACCOUNTING, AUDITING AND CONTROL IN SLOVENIATatjana Jovanovic
6 PUBLIC SECTOR ACCOUNTING, AUDITING AND CONTROL IN THE FEDERATION OF BOSNIA AND HERZEGOVINAJelena Juric and Maja Letica
7 PUBLIC SECTOR ACCOUNTING, AUDITING AND CONTROL IN THE FORMER YUGOSLAV REPUBLIC OF MACEDONIAAtanasko Atanasovski and Zoran Minovski
8 PUBLIC SECTOR ACCOUNTING, AUDITING AND CONTROL IN THE REPUBLIC OF SRPSKABobana Cegar, Jelena Poljasevic and Dusko Snjegota
9 Concluding remarksGorana Roje and Vesna Vasicek
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