Public Sector Financial Management in Central, Southern and Eastern Europe

Public Sector Financial Management in Central, Southern and Eastern Europe

Accounting, Reporting, Auditing and Control

This book examines public sector accounting, reporting, auditing, and control systems in Central, Southern, and Eastern Europe. Bringing together leading researchers and practitioners from across the region, it provides a comparative analysis of current practices, development paths and challenges of public sector financial management in twelve countries: Albania, Bosnia and Herzegovina, Croatia, Kosovo, Montenegro, North Macedonia, Poland, Romania, Serbia, Slovakia, Slovenia, and Türkiye.  Each chapter focuses on a single country, assessing national specifics and international influences. Non-financial and sustainability reporting are also examined. The book is a valuable resource for academics and students, as well as policy makers, public-sector officials and practitioners. 

“Government accounting, reporting, auditing and control are critical for the efficient and effective use of financial resources. They enable sustainable economic growth. This book shows the progress made in Central, Southern and Eastern Europe.”

—

Andreas Bergmann
, Professor, Zurich University of Applied Sciences, Switzerland.

“The book is a great resource for academics and practitioners with interest in public sector accounting, within and outside Central, Southern and Eastern Europe. It focuses on emerging challenges of public sector accounting, financial and non-financial reporting, auditing, and control systems in respective countries.”

—

Giuseppe Grossi
, Professor at Nord University, Norway, and Kristianstad University, Sweden, the Chair of the CIGAR Network.

“This book enables the reader to better understand public sector accounting, reporting, and auditing systems across the region. It offers an up-to-date overview of national practices and responses to international harmonization and convergence processes.”

—

Danijela Stepić
, Chief State Treasurer, Ministry of Finance, Croatia.

This book examines public sector accounting, reporting, auditing, and control systems in Central, Southern and Eastern Europe. Bringing together leading researchers and practitioners from across the region, it provides a comparative analysis of current practices, development paths and challenges of public sector financial management in Albania, Bosnia and Herzegovina, Croatia, Kosovo, Montenegro, North Macedonia, Poland, Romania, Serbia, Slovakia, Slovenia, and Türkiye.  Each chapter focuses on a single country, assessing national specifics and international influences. Non-financial and sustainability reporting are also examined. The concluding chapter offers a comparative synthesis of the systems discussed. The book is a valuable resource for public officials and other practitioners, standard setters, academics and students.

Gorana Roje
is Head of Strategic Planning and EU Projects Unit at the Ministry of Physical Planning, Construction and State Assets, Croatia.

Vesna Vašiček
is a Professor at Faculty of Economics and Business, University of Zagreb, Croatia.

Highlights

• Examines public sector accounting, auditing and reporting in 12 central, southern, and eastern European countries Assesses the impact of national and international factors on the development of public sector financial management Considers the impact of digital transformation and the SDGs on public sector financial management

Über den Autor

Gorana Roje
is Head of Unit for Strategic Planning and EU Projects at the Ministry of Physical Planning, Construction, and State Assets, Croatia.

Vesna Vašiček
is Professor of Accounting at the Faculty of Economics and Business, University of Zagreb, Croatia.