Have a personal or library account? Click to login
Possibilities for Public Sector Management Improvement by the Digitalization of Financial Management and Control System in the Western Balkan Countries Cover

Possibilities for Public Sector Management Improvement by the Digitalization of Financial Management and Control System in the Western Balkan Countries

Open Access
|Jan 2023

References

  1. Agostino, D., Saliterer, I., & Steccolini, I. (2022). Digitalization, accounting and accountability: A literature review and reflections on future research in public services. Financial accountability and management 38, pp. 152-176.10.1111/faam.12301
  2. Akta.ba. (2020). Poziv na tender - Aplikacije zasnovane na vebu za nadziranje i upravljanje FUK-om i implementacijom interne revizije (IR) u javnom sektoru u BiH u okviru Instrumenta za pretpristupnu pomoć (IPA) projekta tehničke pomoći Unapređenje javne interne finansijske kontrole (PIFC) u BiH. Retrieved from: https://www.akta.ba/Tender/poziv-na-tender-aplikacijezasnovane-na-vebu-za-nadziranje-i-upravljanje-fuk-om-i-implementacijom/1388504
  3. European Commision. (2014). Information on the Public Internal Control (PIC) system, aimed at improving public sector performance in the EU. Retrieved from: https://ec.europa.eu/info/strategy/eu-budget/protection-eu-budget/public-internal-control_en
  4. European Commission, Directorate-General for Enterprise and Industry. (2014). European Public Sector Innovation Scoreboard 2013 : a pilot exercise. Retrieved from: https://data.europa.eu/doi/10.2769/72467
  5. European Commission, Directorate-General for Budget. (2017). Public Internal Control Systems in the European Union – Illustrating essential Internal Control elements. Retrieved from: https://www.pempal.org/sites/pempal/files/event/2018/Internal%20Audit%20COP%20Events/Oct29_Tbilisi%2C%20Georgia/files/2017-1_illustrating_essential_ic_elements_final.pdf
  6. European Commission, Directorate-General for Neighbourhood and Enlargement Negotiations. (2020). Commission Staff Working Document: Bosnia and Herzegovina 2020 Report. Retrieved from: https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52020SC0350&from=EN
  7. European Commission, Directorate-General for Neighbourhood and Enlargement Negotiations. (2020). Commission Staff Working Document Montenegro 2020 Report. Retrieved from: https://neighbourhood-enlargement.ec.europa.eu/system/files/2020-10/montenegro_report_2020.pdf
  8. European Union. (2008). Stabilization and association agreement between the European communities and their member states, of the one part, and Bosnia and Herzegovina, of the other part. Retrieved from: https://europa.ba/wp-content/uploads/2015/05/delegacijaEU_2011121405063686eng.pdf
  9. Gil-Garcia, J. R., & Sayogo, D. S. (2016). Government inter-organizational information sharing initiatives: Understanding the main determinants of success. Government Information Quarterly 33(3), pp. 572-582. Retrieved from: https://doi.org/10.1016/j.giq.2016.01.00610.1016/j.giq.2016.01.006
  10. Gil-García, J.R., Guler, A., Pardo, T.A., & Burke, G.B. (2019). Characterizing the importance of clarity of roles and responsibilities in government inter-organizational collaboration and information sharing initiatives,. Government Information Quarterly, 36(4). Retrieved from: https://www.sciencedirect.com/science/article/pii/S0740624X1730252610.1016/j.giq.2019.101393
  11. Law on Public Internal Financial Control. (Official Gazette of Republic of Macedonia, 90/2009, 12/2011, 188/2013 and 192/2015)
  12. McNally, J. S. (2013). The 2013 COSO Framework & SOX Compliance: one approach to an effective transition. Strategic Finance (6), pp. 45-52.
  13. Ministarstvo finansija Republike Srpske. (2021). Konsolidovani godišnji izvještaj o uspostavljanju I razvoju interne finansijske kontrole u javnom sektoru Republike Srpske na dan 31. 12. 2021. Retrieved from: https://www.vladars.net/sr-SPCyrl/Vlada/Ministarstva/mf/Documents/%D0%9A%D0%BE%D0%BD%D1%81%D0%BE%D0%BB%D0%B8%D0%B4%D0%BE%D0%B2%D0%B0%D0%BD%D0%B8%20%D0%B8%D0%B7%D0%B2%D1%98%D0%B5%D1%88%D1%82%D0%B0%D1%98%20%D0%98%D0%A4%D0%9A%D0%88%20%D0%B7%D0%B0%202021.%20%D0%B3%D0%BE%D0%B4%D0%B8%D0%BD%D1%83_393389647.pdf
  14. Ministarstvo finansija i trezora Bosne i Hercegovine. (2021). Konsolidirani izvještaj o sistemu finansijskog upravljanja i kontrole u institucijama Bosne i Hercegovine za 2020. godinu Retrieved from: https://ekonsultacije.gov.ba/legislationactivities/downloaddocument?documentId=1014866
  15. Ministarstvo finansija i trezora Bosne i Hercegovine. (2019). Godišnji konsolidovani izvještaj interne revizije za 2018. godinu. Retrieved from https://ekonsultacije.gov.ba/legislativeactivities/details/8631-
  16. Ministarstvo finansija i trezora Bosne i Hercegovine. (2021). Konsolidovani izvještaj o funkcioniranju sistema finansijskog upravljanja i kontrole u javnom sektoru u Federaciji Bosne i hercegovine za 2021. Godinu. Retrieved from: http://www.fmf.gov.ba/v2/stranica.php?idstranica=175&idmeni=25
  17. Ministarstvo finansija Republike Srbije. (2020). Priručnik za finansijsko upravljanje i kontrolu koji se odnosi na uspostavljanje sistema upravljanja i interne kontrole u javnom sektoru Republike Srbije. Retrieved from: https://www.mfin.gov.rs//upload/media/Y9mZf8_601049f0c23dc.pdf
  18. Ministarstvo finansija Republike Srbije. (2022). Donatorski projekti koji podržavaju IFKJ. Retrieved from: https://mfin.gov.rs/sr/o-ministarstvu-1/donatorski-projekti-koji-podrzavaju-ifkj-1
  19. Ministarstvo finansija Republike Srpske. (2022). Centralna jedinica za harmonizaciju. Retrieved from:https://www.vladars.net/sr-SPCyrl/Vlada/Ministarstva/mf/OM/harmonizacija/Pages/default.aspx#collapsible4
  20. Ministry of finance of Republic of North Macedonia. (2022, 4 5). finance.gov.mk. Retrieved from finance.gov.mk: https://finance.gov.mk/strengthening-budget-planning-execution-and-internal-control-functions/?lang=en
  21. Ministry of finance Republic of North Macedonia. (2022). Strengthening Budget Planning, Execution and Internal Control Functions. Retrieved from: https://finance.gov.mk/financial-control-2/?lang=en
  22. Novakovic, V., Aleksic, M., & Milovanovic, M. (2022). Poreski tretman vlastitih prihoda u javnom sektoru. Economy and Market Communication Review – EMC Review 12(1), pp. 126-135.
  23. Novaković, V., & Sašić, B. (2015). Odnos prosječne plate u javnom i privatnom sektoru u republici srpskoj shodno nivoima obrazovanja. Economy and Market Communication Review – EMC Review, 9(1), pp. 99-117.10.7251/EMC1501099S
  24. OECD. (2005). Glossary of statistical terms. Retrieved from : https://stats.oecd.org/glossary/detail.asp?ID=2199
  25. OECD. (2019). Guidelines for assessing the quality of internal control systems. Retrieved from: https://www.oecd-ilibrary.org/docserver/2a38a1d9-en.pdf?expires=1650211071&id=id&accname=guest&checksum=73684FD322D509F84ECBAD5F2A866FF9)
  26. OECD. (2021). Monitoring report: The principles of public administrations Albania. Retrieved from: https://www.sigmaweb.org/publications/Monitoring-Report-2021-Albania.pdf
  27. OECD. (2022). Monitoring report: The principles of public administrations Bosnia and Herzegovina. Retrieved from: https://www.sigmaweb.org/publications/Monitoring-Report-Bosnia-and-Herzegovina-May-2022.pdf
  28. OECD. (2021). Monitoring report: The principles of public administrations Montenegro. Retrieved from: https://www.sigmaweb.org/publications/Monitoring-Report-2021-Montenegro.pdf
  29. OECD. (2021). Monitoring report The principles of public administrations Republic of North Macedonia. Retrieved from: https://www.sigmaweb.org/publications/Monitoring-Report-2021-Republic-of-North-Macedonia.pdf
  30. OECD. (2021). Monitoring report The principles of public administrations Serbia. OECD - SIGMA. Retrieved from: https://www.sigmaweb.org/publications/Monitoring-Report-2021-Serbia.pdf
  31. OECD. (2022). Regional overview - Monitoring Reports: Western Balkans: The Principles of Public Administration. Retrieved from: https://www.sigmaweb.org/publications/Regional-Overview-Western-Balkans-Monitoring-February-2022.pdf
  32. Operta, E. (2013). Javni menadžment lokalne uprave u funkciji razvoja lokalne zajednice. Tranzicija, 15(32), pp. 144-157.
  33. Padula, A. (2013). An Innovative Public Value Chain to Improve Public Services. International Journal of Advances in Management and Economics 2(5), pp. 85-94.
  34. Pierce, E., & Goldstein, J. (2018). ERM and strategic planning: a change in paradigm. International Journal of Disclosure and Governance 15(1), pp. 51–59. Retrieved from: doi:https://doi.org/10.1057/s41310-018-0033-310.1057/s41310-018-0033-3
  35. Pravilnik o sadržaju izvještaja i načinu izvještavanja o sistemu finansijskog upravljanja i kontrole. (Službeni glasnik Republike Srpske, 1/22). Retrieved from: https://www.vladars.net/sr-SPCyrl/Vlada/Ministarstva/mf/OM/h
  36. Raczyńska, M. (2015). Process Management in Public Administration. Acta Universitatis Nicolai Copernici - Zarządzanie 42(2), pp. 79-91. Retrieved from: https://doi.org/10.12775/AUNC_ZARZ.2015.04810.12775/AUNC_ZARZ.2015.048
  37. Simon, V., & Bram, K. (2019). Techno-optimism and policy-pessimism in the public sector big data debate. Government Information Quarterly, 36(4). Retrieved from: https://doi.org/10.1016/j.giq.2019.05.01010.1016/j.giq.2019.05.010
  38. Stojanović, V. (2012). Struktura savremene procesno orijentisane organizacije. Međunarodna konferencija Menadžment 2012: zbornik radova, (Mladenovac 20-21.04.2012.). pp. 671-676
  39. The Institute of Internal Auditors. (2011). Supplemental Guidance: Public Sector Definition. Retrieved from: https://www.theiia.org/en/content/guidance/mandatory/standards/public-sector-definition/
  40. The Institute of Internal Auditors, Inc. (2019). Unique Aspects of Internal Auditing in the Public Sector. Retrieved from: https://iia.no/wp-content/uploads/2019/11/2019-PG-Unique-Aspects-of-Internal-Auditing-in-the-Public-Sector.pdf
  41. Trklja, R., Dašić, B., & Trklja, M. (2014). Budzet Republike Srbije - pregled prihoda i rashoda. Ekonomski signali: poslovni magazin 10(2), pp. 43-56. Retrieved from: https://scindeks-clanci.ceon.rs/data/pdf/1452-4457/2015/1452-44571502043T.pdf10.5937/ekonsig1502043T
  42. Uputstvo o načinu i postupku uspostavljanja i sprovođenja sistema finansijskog upravljanja i kontrole. (Službeni glasnik Republike Srpske, 99/17)
  43. Veledar, B., & Letica, M. (2020). Challenges in Implementing the Concept of Public Internal Financial Controls in the Public Sector of Bosnia and Herzegovina. ENTRENOVA - ENTerprise REsearch InNOVAtion 6(1), pp. 187–194. Retrieved from: https://www.econstor.eu/bitstream/10419/224687/1/18-ENT-2020-Veledar-187-194.pdf
  44. Zakon o sistemu internih finansijskih kontrola u javnom sektoru Republike Srpske. (Službeni glasnik Republike Srpske, 91/16). Retrieved from: https://www.narodnaskupstinars.net/?q=la/akti/usvojeni-zakoni/zakon-osistemu-internih-finansijskih-kontrola-u-javnom-sektoru-republike-srpske
Language: English
Page range: 56 - 77
Submitted on: Nov 23, 2022
Accepted on: Dec 13, 2022
Published on: Jan 11, 2023
Published by: University of Sarajevo
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year

© 2023 Vesna Novaković, Mirjana Milovanović, Dragan Gligorić, published by University of Sarajevo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.