Public Sector Accounting, Auditing and Control in South Eastern Europe PDF Download

Author: Vesna Vašiček
Publisher: Springer
ISBN: 3030033538
Category : Political Science
Languages : en
Pages : 249

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Book 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.

Author: I. Brusca
Publisher: Springer
ISBN: 1137461349
Category : Political Science
Languages : en
Pages : 258

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Book Description
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).

Author: Peter Lorson
Publisher: Imprensa da Universidade de Coimbra / Coimbra University Press
ISBN: 9892624645
Category : Business & Economics
Languages : en
Pages : 600

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Book Description
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/.

Author: Tjerk Budding
Publisher: Routledge
ISBN: 1317906705
Category : Business & Economics
Languages : en
Pages : 178

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Book Description
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.

Author: Milagros García Crespo
Publisher: Edward Elgar Publishing
ISBN: 9781845425609
Category : Business & Economics
Languages : en
Pages : 280

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Book Description
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.

Author: Simon Grima
Publisher: Emerald Group Publishing
ISBN: 1839095083
Category : Business & Economics
Languages : en
Pages : 364

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Book Description
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.

Author: I. Brusca
Publisher: Springer
ISBN: 1137461349
Category : Political Science
Languages : en
Pages : 258

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Book Description
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).

Author: I. Brusca
Publisher: Palgrave Macmillan
ISBN: 9781349690077
Category : Political Science
Languages : en
Pages : 258

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Book Description
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).

Author: Plamena Nedyalkova
Publisher: Springer Nature
ISBN: 3030293297
Category : Law
Languages : en
Pages : 266

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Book Description
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.

Author: Emanuele Padovani
Publisher: Routledge
ISBN: 1000581659
Category : Political Science
Languages : en
Pages : 108

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Book Description
Local Governments’ Financial Vulnerability presents a conceptual framework developed to examine how vulnerable local finances were before and in the immediate aftermath of the COVID-19 pandemic crisis by mapping and systematising its dimensions and sources. The model is then applied to eight countries with different administrative models and traditions: Australia, Austria, Bosnia and Herzegovina, Germany, Italy, Portugal, Spain, and the United States. Comparative results reveal not only that COVID-19 impacts and policy tools had a lot of similarities across countries, but also that financial vulnerability has an inherently contingent nature in time and space and can lead to paradoxical outcomes. The book shows that the impact of the crisis on local governments’ finances has been postponed and that financial vulnerability is expected to increase dramatically for a few years following the pandemic, especially in larger and richer municipalities which are traditionally more autonomous and less financially vulnerable. The authors provide timely insights and analytical tools that can be useful for both academic and public policy purposes, to further appreciate local governments’ financial vulnerability, especially during crises. This book is a valuable resource for practitioners and academics, as well as students of public policy, public management, financial management, and public accounting. Local governments can use the framework to better appreciate and manage their financial vulnerability, while oversight authorities can use it to help local governments become less financially vulnerable or, at least, more aware of their financial vulnerability. Financial institutions, advisors, and rating agencies may use this publication to refine or revise their models of credit risk assessment.