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Public sector accounting, auditing a...
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Vasicek, Vesna.
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Public sector accounting, auditing and control in South Eastern Europe
Record Type:
Electronic resources : Monograph/item
Title/Author:
Public sector accounting, auditing and control in South Eastern Europe/ edited by Vesna Vasicek, Gorana Roje.
other author:
Vasicek, Vesna.
Published:
Cham :Springer International Publishing : : 2019.,
Description:
xxi, 249 p. :ill., digital ;24 cm.
Contained By:
Springer eBooks
Subject:
Finance, Public - Accounting. - Europe -
Online resource:
https://doi.org/10.1007/978-3-030-03353-8
ISBN:
9783030033538
Public sector accounting, auditing and control in South Eastern Europe
Public sector accounting, auditing and control in South Eastern Europe
[electronic resource] /edited by Vesna Vasicek, Gorana Roje. - Cham :Springer International Publishing :2019. - xxi, 249 p. :ill., digital ;24 cm. - Public sector financial management. - Public sector financial management..
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. Gorana Roje is a head of division at the Ministry of State Assets, Croatia. Her research focuses on international and comparative public sector accounting, financial reporting and asset management. Her work has been presented at international conferences and published in scientific journals. Vesna Vasicek is Full Professor in Accounting at the Faculty of Economics and Business, University of Zagreb, Croatia. Her teaching and research focuses on public sector and non profit accounting and financial reporting, managerial accounting and public sector performance management. She held the position of Chief Treasurer (MoF, Croatia) and of a Vice-Rector for Financial Management at the University of Zagreb.
ISBN: 9783030033538
Standard No.: 10.1007/978-3-030-03353-8doiSubjects--Topical Terms:
3387211
Finance, Public
--Accounting.--Europe
LC Class. No.: HJ9924 / .P835 2019
Dewey Class. No.: 657.8350094
Public sector accounting, auditing and control in South Eastern Europe
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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. Gorana Roje is a head of division at the Ministry of State Assets, Croatia. Her research focuses on international and comparative public sector accounting, financial reporting and asset management. Her work has been presented at international conferences and published in scientific journals. Vesna Vasicek is Full Professor in Accounting at the Faculty of Economics and Business, University of Zagreb, Croatia. Her teaching and research focuses on public sector and non profit accounting and financial reporting, managerial accounting and public sector performance management. She held the position of Chief Treasurer (MoF, Croatia) and of a Vice-Rector for Financial Management at the University of Zagreb.
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Political Science and International Studies (Springer-41174)
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W9370663
電子資源
11.線上閱覽_V
電子書
EB HJ9924 .P835 2019
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