Public Sector Accounting Auditing And Control In South Eastern Europe

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Public Sector Accounting, Auditing and Control in South Eastern Europe

Vesna Vašiček,Gorana Roje
Public Sector Accounting Auditing and Control in South Eastern Europe Book PDF

Author : Vesna Vašiček,Gorana Roje
Publisher : Springer
Page : 249 pages
File Size : 53,8 Mb
Release : 2019-03-29
Category : Political Science
ISBN : 9783030033538

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Public Sector Accounting, Auditing and Control in South Eastern Europe by Vesna Vašiček,Gorana Roje Pdf

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.

Public Sector Accounting and Auditing in Europe

I. Brusca,E. Caperchione,S. Cohen,F Manes Rossi
Public Sector Accounting and Auditing in Europe Book PDF

Author : I. Brusca,E. Caperchione,S. Cohen,F Manes Rossi
Publisher : Springer
Page : 258 pages
File Size : 42,9 Mb
Release : 2016-02-03
Category : Political Science
ISBN : 9781137461346

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Public Sector Accounting and Auditing in Europe by I. Brusca,E. Caperchione,S. Cohen,F Manes Rossi Pdf

The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).

Public Sector Accounting

Tjerk Budding,Giuseppe Grossi,Torbjörn Tagesson
Public Sector Accounting Book PDF

Author : Tjerk Budding,Giuseppe Grossi,Torbjörn Tagesson
Publisher : Routledge
Page : 201 pages
File Size : 44,5 Mb
Release : 2014-08-13
Category : Business & Economics
ISBN : 9781317906704

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Public Sector Accounting by Tjerk Budding,Giuseppe Grossi,Torbjörn Tagesson Pdf

As change sweeps across the public sector, a huge range of accounting and financial management challenges are created. This textbook analyses the reforms that are being introduced to deal with these challenges and their global impact on the public sector. Readers are provided with an international overview of government accounting, reporting, management control, cost accounting, budgeting and auditing. In explaining how innovative financial management tools are utilized in the public sector, the authors address a number of emerging issues: Harmonization trends in public financial management and International Public Sector Accounting Standards (IPSASs) Financial reporting and consolidated financial statements in the public sector Public sector management accounting and control methods Financial and performance auditing in the public sector This concise and accessible textbook will be core reading for public sector accounting and financial management students and will also be required reading for students of public management and administration more generally. Managers, accountants, consultants and auditors working in the public sector will also find the book a useful reference.

Contemporary Issues in Public Sector Accounting and Auditing

Simon Grima,Engin Boztepe
Contemporary Issues in Public Sector Accounting and Auditing Book PDF

Author : Simon Grima,Engin Boztepe
Publisher : Emerald Group Publishing
Page : 364 pages
File Size : 48,7 Mb
Release : 2021-01-18
Category : Business & Economics
ISBN : 9781839095085

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Contemporary Issues in Public Sector Accounting and Auditing by Simon Grima,Engin Boztepe Pdf

Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and fills a gap in the literature by combining these aspects of public sector accounting and auditing within a single book.

Accounting and Financial System Reform in Eastern Europe and Asia

Robert W. McGee,Galina G. Preobragenskaya
Accounting and Financial System Reform in Eastern Europe and Asia Book PDF

Author : Robert W. McGee,Galina G. Preobragenskaya
Publisher : Springer Science & Business Media
Page : 368 pages
File Size : 40,7 Mb
Release : 2005-11-15
Category : Business & Economics
ISBN : 0387257098

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Accounting and Financial System Reform in Eastern Europe and Asia by Robert W. McGee,Galina G. Preobragenskaya Pdf

Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. This book was written to help fill that gap. This book is the second in a series to examine accounting and financial system reform in transition economies. The first book used Russia as a case study. The present volume in the series examines some additional aspects of the reform in Russia and also looks at the accounting and financial system reform efforts that are being made in Ukraine, Bosnia & Herzegovina, Armenia and five Central Asian republics.

Public Expenditure Control in Europe

Milagros García Crespo
Public Expenditure Control in Europe Book PDF

Author : Milagros García Crespo
Publisher : Edward Elgar Publishing
Page : 280 pages
File Size : 42,7 Mb
Release : 2005-01-01
Category : Business & Economics
ISBN : 184542560X

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Public Expenditure Control in Europe by Milagros García Crespo Pdf

Public Expenditure Control in Europe provides a timely and detailed study of audit control of government expenditure in selected EU countries. It combines the factual and descriptive analysis of senior experts practising in the area with the insights of top academics writing in this field. The studies dissect different cultural and institutional practices in auditing public expenditure highlighting difficulties in gaining European consistency or in auditing across different levels of government. Overall, the book argues for greater harmonization and comparability while allowing room for diversity and experimentation. John Wanna, Griffith University, Australia This book presents a comprehensive analysis of public expenditure control in Europe and the coordination strategies available. It provides a detailed scrutiny of the various audit systems in the EU and the difficulties in building consistency or harmony between them. The book demonstrates how successful strategies should aim to strengthen the collaboration between different layers of government at the EU, national and regional levels. The authors illustrate how effective cooperation between Supreme Audit Institutions (SAIs) is one of the starting points for any rational system of external control of Europe s public finances. However, this cooperation must be founded upon respect for the independence and operating mandate of each SAI and for their different organizational and operational procedures. Importantly, the authors analyse three critical phenomena that determine the present context in which SAIs develop their activities. These include the impact of the current processes of supranational integration and state decentralization taking place in Europe; the growing demand for transparency, accountability and external control; and the more complex situations created by the loss of a clear distinction between the private and public sectors. The book also offers detailed country studies of audit functions and how they are developed and interpreted, and examines coordination strategies in the context of fraud, auditing, reporting and harmonization. This volume will prove to be an invaluable resource for scholars, students and practitioners of public finance, auditing and administration. It will also be of interest to those working in the areas of public budgeting and public sector management in the EU.

European Public Sector Accounting

Peter Lorson,Susana Jorge,Ellen Haustein
European Public Sector Accounting Book PDF

Author : Peter Lorson,Susana Jorge,Ellen Haustein
Publisher : Imprensa da Universidade de Coimbra / Coimbra University Press
Page : 600 pages
File Size : 50,5 Mb
Release : 2024-06-17
Category : Business & Economics
ISBN : 9789892624648

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European Public Sector Accounting by Peter Lorson,Susana Jorge,Ellen Haustein Pdf

Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public Sector Accounting Standards (EPSAS). Therefore, the topic is of high relevance for both academia and practitioners. This book provides different views about PSA in Europe as of today. It spans topics such as history of PSA, its differences to private sector accounting and finance statistics, as well as budgeting. A main part is devoted to International Public Sector Accounting Standards (IPSAS) by addressing their spread, conceptual framework and selected public sector specific standards, including a case study. Also, consolidated financial reporting is covered by drawing examples. This textbook is not only of use for students and researchers, but interested readers that seek for broad perspectives on PSA such as practitioners and members of intergovernmental organisations. It intends to complement university teaching modules on PSA as those accessible for free under www.uni-rostock.de/weiterbildung/offene-uni-rostock/onlinekurse/european-public-sector-accounting/.

Quality of Internal Auditing in the Public Sector

Plamena Nedyalkova
Quality of Internal Auditing in the Public Sector Book PDF

Author : Plamena Nedyalkova
Publisher : Springer Nature
Page : 266 pages
File Size : 44,8 Mb
Release : 2019-10-17
Category : Law
ISBN : 9783030293291

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Quality of Internal Auditing in the Public Sector by Plamena Nedyalkova Pdf

This book examines key methodological and organizational questions with regard to assessing the quality of internal audits. By studying the status quo of these audits in the public sector, including municipalities, it identifies relevant weaknesses, loopholes and issues. In addition, the book assesses the strengths and weaknesses of the approved control system to explain the reasons why, and conditions under which, internal audits are ineffective, and proposes new metric and non-metric indicators to improve the quality of internal auditing. Given its scope, the book offers a valuable guide for anyone responsible for financial controls and internal audits, and will appeal to students and financial practitioners alike.

European public sector accounting

Peter C. Lorson,Susana Jorge,Ellen Haustein
European public sector accounting Book PDF

Author : Peter C. Lorson,Susana Jorge,Ellen Haustein
Publisher : Imprensa da Universidade de Coimbra / Coimbra University Press
Page : 436 pages
File Size : 49,9 Mb
Release : 2024-06-17
Category : Business & Economics
ISBN : 9789892618562

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European public sector accounting by Peter C. Lorson,Susana Jorge,Ellen Haustein Pdf

Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public Sector Accounting Standards (EPSAS). Therefore, the topic is of high relevance for both academia and practitioners. This book provides different views about PSA in Europe as of today. It spans topics such as history of PSA, its differences to private sector accounting and finance statistics, as well as budgeting. A main part is devoted to International Public Sector Accounting Standards (IPSAS) by addressing their spread, conceptual framework and selected public sector specific standards, including a case study. Also, consolidated financial reporting is covered by drawing examples. This textbook is not only of use for students and researchers, but interested readers that seek for broad perspectives on PSA such as practitioners and members of intergovernmental organisations. It intends to complement university teaching modules on PSA as those accessible for free under www.offene.uni-rostock.de/online-course-european-public-sector-accounting.

Public Sector Accounting and Auditing in Europe

I. Brusca,E. Caperchione,S. Cohen,Francesca Manes Rossi
Public Sector Accounting and Auditing in Europe Book PDF

Author : I. Brusca,E. Caperchione,S. Cohen,Francesca Manes Rossi
Publisher : Palgrave Macmillan
Page : 258 pages
File Size : 52,8 Mb
Release : 2014-01-14
Category : Political Science
ISBN : 1349690074

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Public Sector Accounting and Auditing in Europe by I. Brusca,E. Caperchione,S. Cohen,Francesca Manes Rossi Pdf

The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).

Public Sector Audit

Carolyn J. Cordery,David C. Hay
Public Sector Audit Book PDF

Author : Carolyn J. Cordery,David C. Hay
Publisher : Routledge
Page : 110 pages
File Size : 41,5 Mb
Release : 2020-11-22
Category : Business & Economics
ISBN : 9780429510304

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Public Sector Audit by Carolyn J. Cordery,David C. Hay Pdf

This book provides a concise overview of the current context and types of public sector audit and the varied structures within which public sector audit is practised across the world. It summarises the objectives of public sector audit as well as explores the role of the International Organisation of Supreme Audit Institutions in providing guidance to these. Drawing on public and private sector audit as well as the views of academics and practitioners on public sector audit, it provides a unique research-based guide to the current issues and future challenges in the field.

Challenges in the Adoption of International Public Sector Accounting Standards

Isabel Brusca,Patrícia Gomes,Maria José Fernandes,Vicente Montesinos
Challenges in the Adoption of International Public Sector Accounting Standards Book PDF

Author : Isabel Brusca,Patrícia Gomes,Maria José Fernandes,Vicente Montesinos
Publisher : Springer Nature
Page : 148 pages
File Size : 55,7 Mb
Release : 2021-04-15
Category : Political Science
ISBN : 9783030631253

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Challenges in the Adoption of International Public Sector Accounting Standards by Isabel Brusca,Patrícia Gomes,Maria José Fernandes,Vicente Montesinos Pdf

The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSAS, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter present the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS.

The Public Sector Accounting, Accountability and Auditing in Emerging Economies’

Anonim
The Public Sector Accounting Accountability and Auditing in Emerging Economies Book PDF

Author : Anonim
Publisher : Emerald Group Publishing
Page : 240 pages
File Size : 46,5 Mb
Release : 2015-10-16
Category : Business & Economics
ISBN : 9781784416614

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The Public Sector Accounting, Accountability and Auditing in Emerging Economies’ by Anonim Pdf

Volume 15 of Research in Accounting in Emerging Economies focuses on how NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, social and political factors.

Auditing, Trust and Governance

Reiner Quick,Stuart Turley,Marleen Willekens
Auditing Trust and Governance Book PDF

Author : Reiner Quick,Stuart Turley,Marleen Willekens
Publisher : Routledge
Page : 302 pages
File Size : 47,9 Mb
Release : 2007-10-17
Category : Business & Economics
ISBN : 9781134060245

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Auditing, Trust and Governance by Reiner Quick,Stuart Turley,Marleen Willekens Pdf

In this important new book, the European Auditing Research Network gives a timely appraisal of the regulatory environment for financial accounting and auditing in the wake of a series of high profile scandals involving major corporations.

The Routledge Handbook of Public Sector Accounting

Tarek Rana,Lee Parker
The Routledge Handbook of Public Sector Accounting Book PDF

Author : Tarek Rana,Lee Parker
Publisher : Taylor & Francis
Page : 433 pages
File Size : 50,7 Mb
Release : 2023-11-03
Category : Business & Economics
ISBN : 9781000967197

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The Routledge Handbook of Public Sector Accounting by Tarek Rana,Lee Parker Pdf

The Routledge Handbook of Public Sector Accounting explores new developments and transformations in auditing, management control, performance measurement, risk management and sustainability work in the contemporary world of the public sector and the functioning of accounting and management in that realm. It focuses on critical analysis and reflection with respect to changing risk and crisis management patterns in the public sector in the current Covid- 19 and post- Covid- 19 era, across diverse social, political and institutional settings globally. This research-based edited book, targeted at scholars, professionals, teachers and consultants inthe fields of public sector accounting, auditing, accountability and management, offers high-level insights into the new architecture and execution of such activities in the emerging post-pandemic world. The chapters are written by leading scholars in the accounting and public administration disciplines internationally and provide important assessments, frameworks and recommendations concerning a wide variety of institutions, practices and policies with a view to addressing the many emerging societal, governmental and professional issues. Spanning theoretical, empirical and policy discussion contributions, the book’s chapters will be readily accessible to accounting, auditing and management audiences alike.