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Public accounting reforms in the Western Balkans and European Neighbourhood.

Source :
SIGMA Papers; 12/13/2022, Issue 65, p1-87, 87p
Publication Year :
2022

Abstract

The article focuses on public accounting reforms in the Western Balkans and European Neighbourhood, particularly the implementation of accrual-based accounting systems that meet the requirements of International Public Sector Accounting Standards (IPSAS). Topics include how the reforms promise increased transparency, decision making, and higher accountability; and how resources mandatory by the European Commission support budget execution reports and fiscal indicators, such as budget deficit.

Details

Language :
English
ISSN :
20786581
Issue :
65
Database :
Complementary Index
Journal :
SIGMA Papers
Publication Type :
Report
Accession number :
161983011