Public Sector Accounting, Auditing and Control in South Eastern Europe

• Author(s): Vesna Vašiček, Gorana Roje,
• Publisher: Springer International Publishing
• Pages: 249
• ISBN_10: 303003352X
  ISBN_13: 9783030033521
  
• Language: en
• Categories: Political Science / Public Policy / General , Political Science / World / European , Political Science / Comparative Politics , Business & Economics / Public Finance , Political Science / International Relations / General , Political Science / Public Affairs & Administration , Political Science / Political Economy , Political Science / General , Political Science / Intergovernmental Organizations ,

Description:... 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.