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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