Faculty of Economics
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Item type:Publication, ASSESING THE IMPORTANCE OF DIGITAL AND SUSTAINABLE TRADE FACILITATION MEASURES FOR WESTERN BALKANS COUNTRIES TRADE(Juraj Dobrila University of Pula, 2026); Predrag Bjelic - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Auditing the Sustainable Development Goals: Institutional and gender dimensions in a transitional context(Informa UK Limited, 2026-06-24); ; ; - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Local self-government audit reporting in selected Balkan countries: a comparative content analysis of supreme audit institutions' reports(Emerald, 2026-08-28); ; ; Purpose This study evaluates the transparency and reporting practices of local self-government (LSG) audit reporting across four Supreme Audit Institutions (SAIs), North Macedonia, Montenegro, Croatia and Slovenia, over the period 2015–2024. It examines how SAIs communicate municipal audit results, the extent to which reporting practices align with internationally recognized accountability principles and how differences in institutional contexts are associated with variation in reporting patterns. Design/methodology/approach The study employs a longitudinal comparative content analysis of 40 annual reports, operationalised through a novel Local Audit Transparency Index (LATI) comprising four dimensions: structure and visibility, audit scope and findings, follow-up and implementation, and accessibility and transparency. Binary scoring and theory-informed interpretation (principal–agent, accountability neo-institutionalism) are used to analyze cross-country differences. Findings The results reveal significant heterogeneity in LSG audit reporting practices. North Macedonia, Slovenia, and Croatia attain similarly high LATI scores, though with different profiles: North Macedonia demonstrates consistent structural visibility and accessibility; Slovenia exhibits comprehensive coverage across scope-related indicators; and Croatia records full indicator coverage in the follow-up dimension in the final years. Montenegro shows comparatively lower LATI scores, with reporting focused on individual municipal audit excerpts and limited disclosure of follow-up information. Research limitations/implications The study is limited to publicly available annual reporting practices and does not assess individual audit reports, internal SAI procedures or causal institutional determinants. Future research should integrate interview-based evidence, link LATI scores to objective municipal financial outcomes and extend the framework to additional EU and non-EU SAIs to examine broader applicability. Originality/value This study offers the first decade-long, multi-country evaluation of LSG audit reporting practices in the Western Balkans. It introduces the LATI as an operational framework for assessing audit transparency in subnational audit reporting and translates abstract accountability concepts into observable empirical indicators. The analysis provides comparative evidence on how reporting patterns differ across institutional context and highlights variation in follow-up disclosure at the municipal level. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Modernizing Internal Auditing Education: Bridging Traditional Competencies and Interdisciplinary Challenges(Springer Nature Switzerland, 2026); ; ; ; - Some of the metrics are blocked by yourconsent settings
Item type:Publication, EXPERT BASED TAM–UTAUT–TOE FRAMEWORK FOR AI ADOPTION IN ACCOUNTING: A DELPHI STUDY WITH PRACTITIONERS(Ekonomski fakultet Univerziteta u Kragujevcu, 2026); ; ; - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Do I Belong Here? Investigating the Influences of Skill Development, Mismatch, and Workplace Justice among Migrant Workers(Institute for Philosophy and Social Theory, 2026-09) - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Investigating the impact of loan carbon intensity indicator on selected banking sector indicators in North Macedonia(Taylor and Francis (United Kingdom), 2025-05-29)Simona Kovachevska-Stefanova & Gjorgji Gockov - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Income Inequality and the Economics of Cross-Border Cooperation: A Focus on Western Balkans Border Regions(2026-03-25)This paper examines how cross-border cooperation influences income inequality in Western Balkan border regions, where inequality is exacerbated by structural transformations, uneven development, infrastructure deficits, and limited opportunities, alongside proximity to the EU that enables cooperation. Although CBC is increasingly viewed as a mechanism shaping economic and social outcomes, its distributive effects on income inequality remain understudied in the Western Balkan context. Addressing this gap, the study introduces a novel Cross-Border Cooperation Intensity Index (CBC-I) tailored to the Western Balkans and evaluates its association with income inequality using a regional panel dataset covering 2004-2024. The analysis is grounded in research on labour market integration, remittances, public service accessibility, and institutional spillovers. It uses annual panel data for border and non-border regions in Albania, North Macedonia, Serbia, Montenegro, and Bosnia and Herzegovina, harmonised where possible with Eurostat’s NUTS 2 structure. Income inequality is measured using the Gini coefficient, with controls including lagged CBC-I index, GDP per capita and trade openness. The results show that CBC-I has a negative and statistically significant coefficient of −0.162. This means that higher levels of cross-border cooperation are associated with lower regional inequality. In practical terms, a 10% increase in cross-border integration corresponds to roughly a 1.6-point decline in the Gini coefficient. GDP per capita also shows a negative relationship with inequality, while trade openness is not statistically significant. Overall, the results suggest that labour market integration across borders plays a meaningful role in reducing regional inequality. The study offers empirical tools and policy-relevant insights for cohesion policy, EU enlargement, and regional development strategies. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Formal or Workplace Education Builds Sustainable Entrepreneurs? The Mediating Role of Soft Skills(Academy of Management, 2026-07-17); - Some of the metrics are blocked by yourconsent settings
Item type:Publication, CHALLENGES IN APPLYING IFRS 18 CATEGORISATION PRINCIPLES: THE CASE OF FOREIGN EXCHANGE DIFFERENCES ON INTRAGROUP MONETARY ITEMS(2026-08-28); Trpeska, Marina