000 | 05101cam a22006135i 4500 | ||
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001 | 21580107 | ||
003 | KWUST | ||
005 | 20240209130323.0 | ||
006 | m |o d | | ||
007 | cr ||||||||||| | ||
008 | 190329s2019 gw |||| o |||| 0|eng | ||
010 | _a 2019736317 | ||
020 | _a9783030033538 | ||
024 | 7 |
_a10.1007/978-3-030-03353-8 _2doi |
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035 | _a(DE-He213)978-3-030-03353-8 | ||
040 |
_aLCC _beng _cKWUST |
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050 |
_aHJ 141 _b.V37 2019 |
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072 | 7 |
_aJPP _2bicssc |
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072 | 7 |
_aJPP _2thema |
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072 | 7 |
_aPOL028000 _2bisacsh |
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082 | 0 | 4 |
_a320.6 _223 |
245 | 0 | 0 |
_aPublic Sector Accounting, Auditing and Control in South Eastern Europe / _cedited by Vesna Vašiček, Gorana Roje. |
250 | _a1st ed. 2019. | ||
264 | 1 |
_aCham : _bSpringer International Publishing : _bImprint: Palgrave Macmillan, _c2019. |
|
300 | _a1 online resource (XXI, 249 pages 1 illustrations) | ||
336 |
_atext _btxt _2rdacontent |
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337 |
_acomputer _bc _2rdamedia |
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338 |
_aonline resource _bcr _2rdacarrier |
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347 |
_atext file _bPDF _2rda |
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490 | 1 | _aPublic Sector Financial Management | |
505 | 0 | _a1 Public Sector Accounting, Auditing and Control in Croatia - Vesna Vašiček and Davor Vašiček -- 2 Public Sector Accounting, Auditing and Control in Poland - Magdalena Kowalczyk -- 3 Public Sector Accounting, Auditing and Control in Romania - Adriana Tiron-Tudor -- 4 Public Sector Accounting, Auditing and Control in Serbia - Biljana Josipović Rodić -- 5 Public Sector Accounting, Auditing and Control in Slovenia - Tatjana Jovanović -- 6 Public Sector Accounting, Auditing and Control in the Federation of Bosnia and Herzegovina - Jelena Jurić and Maja Letica -- 7 Public Sector Accounting, Auditing and Control in the Former Yugoslav Republic of Macedonia - Atanasko Atanasovski and Zoran Minovski -- 8 Public Sector Accounting, Auditing and Control in the Republic of Srpska - Bobana Čegar, Jelena Poljašević and Duško Šnjegota -- 9 Concluding remarks - Gorana Roje and Vesna Vašiček. | |
520 | _aThis 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 Vašiček 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. . | ||
588 | _aDescription based on publisher-supplied MARC data. | ||
650 | 0 | _aComparative politics. | |
650 | 0 | _aEuropean Union. | |
650 | 0 | _aEurope-Politics and government. | |
650 | 0 | _aFinance, Public. | |
650 | 0 | _aInternational organization. | |
650 | 0 | _aPublic policy. | |
650 | 1 | 4 |
_aPublic Policy. _0http://scigraph.springernature.com/things/product-market-codes/911060 |
650 | 2 | 4 |
_aComparative Politics. _0http://scigraph.springernature.com/things/product-market-codes/911040 |
650 | 2 | 4 |
_aEuropean Politics. _0http://scigraph.springernature.com/things/product-market-codes/911130 |
650 | 2 | 4 |
_aEuropean Union Politics. _0http://scigraph.springernature.com/things/product-market-codes/911140 |
650 | 2 | 4 |
_aInternational Organization. _0http://scigraph.springernature.com/things/product-market-codes/912010 |
650 | 2 | 4 |
_aPublic Finance. _0http://scigraph.springernature.com/things/product-market-codes/611000 |
700 | 1 |
_aRoje, Gorana. _eeditor. |
|
700 | 1 |
_aVašiček, Vesna. _eeditor. |
|
776 | 0 | 8 |
_iPrint version: _tPublic sector accounting, auditing and control in South eastern Europe. _z9783030033521 _w(DLC) 2018962248 |
776 | 0 | 8 |
_iPrinted edition: _z9783030033521 |
776 | 0 | 8 |
_iPrinted edition: _z9783030033545 |
830 | 0 | _aPublic Sector Financial Management | |
906 |
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942 |
_2lcc _cBK |
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999 |
_c2627 _d2627 |