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.
