Professionalization of public administration under financial constraints: Formal standards and operational outcomes
The professionalization of public administration is most often examined through normative standards and reform models aimed at building a competent, stable, and politically neutral civil service. However, such approaches provide limited insight into how professional requirements are operationalized under real conditions of public sector functioning...
By Branka Zolak Poljašević, Željana Jovičić, Ljiljana Tanasić
SECURITY AND TRANSPARENCY IN FINANCIAL REPORTING: TRANSFORMATION THROUGH TRIPLE-ENTRY ACCOUNTING
In the contemporary business environment, traditional accounting systems, such as double-entry bookkeeping, face increasing criticism due to growing demands for transparency and security in financial transactions. While double-entry bookkeeping remains the foundation of modern accounting practices, its limitations are increasingly evident in the co...
By Teodor Petrović, Ljiljana Tanasić, Željana Jovičić