[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
Law on Public Internal Financial Control. (Official Gazette of Republic of Macedonia, 90/2009, 12/2011, 188/2013 and 192/2015)
]Search in Google Scholar
[
McNally, J. S. (2013). The 2013 COSO Framework & SOX Compliance: one approach to an effective transition. Strategic Finance (6), pp. 45-52.
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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-
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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.
]Search in Google Scholar
[
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.
]Search in Google Scholar
[
OECD. (2005). Glossary of statistical terms. Retrieved from : https://stats.oecd.org/glossary/detail.asp?ID=2199
]Search in Google Scholar
[
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)
]Search in Google Scholar
[
OECD. (2021). Monitoring report: The principles of public administrations Albania. Retrieved from: https://www.sigmaweb.org/publications/Monitoring-Report-2021-Albania.pdf
]Search in Google Scholar
[
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
]Search in Google Scholar
[
OECD. (2021). Monitoring report: The principles of public administrations Montenegro. Retrieved from: https://www.sigmaweb.org/publications/Monitoring-Report-2021-Montenegro.pdf
]Search in Google Scholar
[
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
]Search in Google Scholar
[
OECD. (2021). Monitoring report The principles of public administrations Serbia. OECD - SIGMA. Retrieved from: https://www.sigmaweb.org/publications/Monitoring-Report-2021-Serbia.pdf
]Search in Google Scholar
[
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
]Search in Google Scholar
[
Operta, E. (2013). Javni menadžment lokalne uprave u funkciji razvoja lokalne zajednice. Tranzicija, 15(32), pp. 144-157.
]Search in Google Scholar
[
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.
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar
[
Stojanović, V. (2012). Struktura savremene procesno orijentisane organizacije. Međunarodna konferencija Menadžment 2012: zbornik radova, (Mladenovac 20-21.04.2012.). pp. 671-676
]Search in Google Scholar
[
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/
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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.pdf
]Search in Google Scholar
[
Uputstvo o načinu i postupku uspostavljanja i sprovođenja sistema finansijskog upravljanja i kontrole. (Službeni glasnik Republike Srpske, 99/17)
]Search in Google Scholar
[
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
]Search in Google Scholar
[
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
]Search in Google Scholar