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Pregled bibliografske jedinice broj: 996972

Public sector Accounting, Auditing and Control in Croatia

Vašiček, Vesna; Vašiček, Davor
Public sector Accounting, Auditing and Control in Croatia // Public sector Accounting, Auditing and Control in South Eastern Europe / Vašiček, Vesna ; Roje, Gorana (ur.).
Cham: Palgrave Macmillan, 2019. str. 1-28 doi:https://.org./10.1007/978-3-030-13353-8

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Naslov
Public sector Accounting, Auditing and Control in Croatia

Autori
Vašiček, Vesna ; Vašiček, Davor

Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni

Knjiga
Public sector Accounting, Auditing and Control in South Eastern Europe

Urednik/ci
Vašiček, Vesna ; Roje, Gorana

Izdavač
Palgrave Macmillan

Grad
Cham

Godina
2019

Raspon stranica
1-28

ISBN
978-3-030-03352-1

Ključne riječi
Public sector, Accounting, Auditing, Control

Sažetak
‘Public sector accounting, auditing and control in Croatia’ by Vesna Vašiček and Davor Vašiček offers a concise and comprehensive overview of the characteristics of the budget process, from budget planning through budget execution to budgetary accounting and financial reporting in Croatia, with attention given to the links between these processes and corresponding documents. The chapter also draws attention to the organisation of the country and its territorial structure, the coverage of the public sector and the main features of public funding and audit and other oversight (supervision) practice. The chapter concludes with the notion of challenges and future development paths in public sector accounting and auditing in Croatia that this EU country is likely to face with, where special attention is given to the challenge regarding transition from modified accruals to accruals and IPSAS/EPSAS implementation.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA

Projekti:
8509

Ustanove:
Ekonomski fakultet, Zagreb

Profili:

Avatar Url Davor Vašiček (autor)

Avatar Url Vesna Vašiček (autor)

Poveznice na cjeloviti tekst rada:

doi

Citiraj ovu publikaciju:

Vašiček, Vesna; Vašiček, Davor
Public sector Accounting, Auditing and Control in Croatia // Public sector Accounting, Auditing and Control in South Eastern Europe / Vašiček, Vesna ; Roje, Gorana (ur.).
Cham: Palgrave Macmillan, 2019. str. 1-28 doi:https://.org./10.1007/978-3-030-13353-8
Vašiček, V. & Vašiček, D. (2019) Public sector Accounting, Auditing and Control in Croatia. U: Vašiček, V. & Roje, G. (ur.) Public sector Accounting, Auditing and Control in South Eastern Europe. Cham, Palgrave Macmillan, str. 1-28 doi:https://.org./10.1007/978-3-030-13353-8.
@inbook{inbook, author = {Va\v{s}i\v{c}ek, Vesna and Va\v{s}i\v{c}ek, Davor}, year = {2019}, pages = {1-28}, DOI = {https://doi.org./10.1007/978-3-030-13353-8}, keywords = {Public sector, Accounting, Auditing, Control}, doi = {https://doi.org./10.1007/978-3-030-13353-8}, isbn = {978-3-030-03352-1}, title = {Public sector Accounting, Auditing and Control in Croatia}, keyword = {Public sector, Accounting, Auditing, Control}, publisher = {Palgrave Macmillan}, publisherplace = {Cham} }
@inbook{inbook, author = {Va\v{s}i\v{c}ek, Vesna and Va\v{s}i\v{c}ek, Davor}, year = {2019}, pages = {1-28}, DOI = {https://doi.org./10.1007/978-3-030-13353-8}, keywords = {Public sector, Accounting, Auditing, Control}, doi = {https://doi.org./10.1007/978-3-030-13353-8}, isbn = {978-3-030-03352-1}, title = {Public sector Accounting, Auditing and Control in Croatia}, keyword = {Public sector, Accounting, Auditing, Control}, publisher = {Palgrave Macmillan}, publisherplace = {Cham} }

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