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STAR-CFR : Accounting Education in Serbia - Analysis and Recommendations (Inglês)

High quality financial reporting is the cornerstone of a well-functioning market economy and a robust financial system. Improved quality of financial reporting strengthens domestic financial architecture and lowers the high cost of information. This allows investors to better evaluate corporate prospects and make informed investment and voting decisions, which in turn results in a lower cost of capital and a better allocation of resources. Such enhancement of the investment climate represents the central development objective underlying the Serbia technical assistance for the reform of corporate financial reporting (STAR-CFR) project. The project’s five technical components are: (1) aligning statutory framework with the acquis communautaire and best practice; (2) promoting better formulation, application, understanding, and use of corporate accounting and auditing standards; (3) building effective programs of monitoring and enforcement of corporate accounting and auditing standards; (4) improving accounting and auditing curricula for university and professional education programs; and (5) institutional strengthening and monitoring of state-owned enterprises (SOEs). The four state faculties of economics: Belgrade, Kragujevac, Subotica, and Nis, together with two professional accountancy organizations, were chosen to be supported by the STAR-CFR. A detailed curriculum evaluation and assessment was made of the quality of the accounting and audit stream within its bachelor’s and professional programs. The results are summarized in this report, providing an insight into how their accounting and audit education compares with the best higher education systems globally that are setting standards of what can be achieved.

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