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 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 the Unit for Strategic Planning and EU Projects at the Ministry of Physical Planning, Construction, and State Assets, Croatia. Bridging academia and practice, her work focuses on public sector accounting and reporting, financial management, and public asset management. She holds a MSc in Accounting, Auditing and Finance, has presented and published her work internationally, and has co-authored and co-edited several books. Gorana has contributed to research projects and has hosted and delivered international conferences and learning initiatives in public sector accounting and financial management. She is a CEF Associate Fellow, ENPA Research Group on PSAFM Co-chair, and editorial board member of the 2025–2026 CIGAR-PMM annual issues.

Vesna Vašiček is Full Professor of Accounting at the Faculty of Economics and Business, University of Zagreb, Croatia. She also served as Croatia’s Chief State Treasurer (at the Ministry of Finance) and as Vice-Rector for Financial Management at the University of Zagreb. Her research focuses on public sector accounting and financial reporting, non-profit accounting, international public sector accounting standards setting, managerial accounting, and public sector performance management. She has presented and published her work internationally, co-authored and co-edited several books, and is active in research networks and professional associations. She has led and participated in research projects and has hosted scientific and professional conferences.