Naslov
Public Sector Accounting, Auditing and Control in South Eastern Europe

Urednik/ci
Vašiček, Vesna ; Roje, Gorana

Vrsta, podvrsta i kategorija knjige
Uredničke knjige, monografija, znanstvena

Izdavač
Palgrave Macmillan

Grad
Cham

Godina
2019

Stranica
249

ISBN
978-3-030-03352-1

Ključne riječi
accounting ; auditing ; control ; public sector ; South Eastern Europe

Sažetak
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.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

Napomena
Autori monografije su: Atanasovski, Atanasko ; Čegar, Bobana ; Josipović Rodić, Biljana ; Jovanović, Tatjana ; Jurić, Jelena ; Kowalczyk, Magdalena ; Letica, Maja ; Letica, Maja ; Minovski, Zoran ; Poljašević, Jelena ; Roje, Gorana ; Šnjegota, Duško ; Tiron-Tudor, Adriana ; Vašiček, Davor ; Vašiček, Vesna

POVEZANOST RADA