{"id":447,"date":"2026-02-14T15:02:09","date_gmt":"2026-02-14T15:02:09","guid":{"rendered":"https:\/\/user149.delovna.finki.ukim.mk\/?page_id=447"},"modified":"2026-02-14T15:25:08","modified_gmt":"2026-02-14T15:25:08","slug":"%d0%b4-%d1%80-%d0%bc%d0%b0%d1%80%d0%b8%d0%bd%d0%b0-%d1%82%d1%80%d0%bf%d0%b5%d1%81%d0%ba%d0%b0","status":"publish","type":"page","link":"https:\/\/user149.delovna.finki.ukim.mk\/?page_id=447","title":{"rendered":"\u0414-\u0440 \u041c\u0430\u0440\u0438\u043d\u0430 \u0422\u0440\u043f\u0435\u0441\u043a\u0430"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"> \u0420\u0435\u0434\u043e\u0432\u0435\u043d \u043f\u0440\u043e\u0444\u0435\u0441\u043e\u0440<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-7387b849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<figure class=\"wp-block-image aligncenter size-full has-custom-border is-style-default\"><img loading=\"lazy\" decoding=\"async\" width=\"251\" height=\"300\" src=\"https:\/\/user149.delovna.finki.ukim.mk\/wp-content\/uploads\/2026\/02\/Marina-T-251x300-1.jpg\" alt=\"\" class=\"wp-image-452\" style=\"border-top-left-radius:8px;border-top-right-radius:8px;border-bottom-left-radius:8px;border-bottom-right-radius:8px\"\/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<h2 class=\"wp-block-heading has-text-align-center\">\u041a\u0430\u0442\u0435\u0434\u0440\u0430 \u0437\u0430 \u0441\u043c\u0435\u0442\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0438 \u0440\u0435\u0432\u0438\u0437\u0438\u0458\u0430<\/h2>\n\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-fa80b9f9 wp-block-group-is-layout-constrained\" style=\"padding-right:var(--wp--preset--spacing--30);padding-left:var(--wp--preset--spacing--30)\">\n<p class=\"wp-block-paragraph\">marina.serafimoska@eccf.ukim.edu.mk<br>+389 (0)2 3286-921<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/scholar.google.com\/citations?hl=en&amp;user=8G8tVEYAAAAJ\">Google Scholar<\/a><br><a href=\"https:\/\/orcid.org\/0000-0001-9996-7286\">ORCID&nbsp;<\/a><br><a href=\"https:\/\/www.researchgate.net\/profile\/Marina-Trpeska\">ResearchGate<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u041f\u0440\u0438\u0435\u043c\u043d\u043e \u0432\u0440\u0435\u043c\u0435:<br><\/strong>\u041f\u043e\u043d\u0435\u0434\u0435\u043b\u043d\u0438\u043a: 13:00 \u2013 15:00&nbsp;<br>\u0412\u0442\u043e\u0440\u043d\u0438\u043a: 15:00 \u2013 17:00<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0418\u043b\u0438 \u043f\u043e \u0434\u043e\u0433\u043e\u0432\u043e\u0440 \u043d\u0430 email.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-stackable-tabs stk-block-tabs stk-block stk-4171077\" data-initial-tab=\"1\" data-block-id=\"4171077\"><style>.stk-4171077 .stk-block-tab-content .stk-block-content .stk-block-column[hidden]{display:none !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-block-tabs--horizontal stk-block-tabs--fade stk-content-align stk-4171077-column\">\n<div class=\"wp-block-stackable-tab-labels stk-block-tab-labels stk-block stk-957a580\" data-block-id=\"957a580\"><style>.stk-957a580 .stk-block-tabs__tab{color:#999999 !important;background:transparent !important;border-style:solid !important;border-color:transparent !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:2px !important;border-left-width:0px !important;}.stk-957a580 .stk-block-tabs__tab.stk-block-tabs__tab--active .stk-block-tab-labels__text{color:#000000 !important;}.stk-957a580 {box-shadow:inset 0px -1px 0px 0px #0000001a !important;}.stk-957a580 .stk-block-tab-labels__text{color:#999999 !important;}.stk-957a580 .stk-block-tabs__tab .stk--inner-svg svg:last-child, .stk-957a580 .stk-block-tabs__tab .stk--inner-svg svg:last-child :is(g, path, rect, polygon, ellipse){fill:#909090 !important;}.stk-957a580 .stk-block-tabs__tab:not(.stk-block-tabs__tab--active):hover .stk--inner-svg svg:last-child, .stk-957a580 .stk-block-tabs__tab:not(.stk-block-tabs__tab--active):hover .stk--inner-svg svg:last-child :is(g, path, rect, polygon, ellipse){fill:#909090 !important;}.stk-957a580 .stk-block-tabs__tab.stk-block-tabs__tab--active{border-color:#000000 !important;}.stk-957a580 .stk-block-tabs__tab.stk-block-tabs__tab--active .stk--inner-svg svg:last-child, .stk-957a580 .stk-block-tabs__tab.stk-block-tabs__tab--active .stk--inner-svg svg:last-child :is(g, path, rect, polygon, ellipse){fill:#000000 !important;}.stk-957a580 .stk-block-tabs__tab.stk-block-tabs__tab--active:hover .stk--inner-svg svg:last-child, .stk-957a580 .stk-block-tabs__tab.stk-block-tabs__tab--active:hover .stk--inner-svg svg:last-child :is(g, path, rect, polygon, ellipse){fill:#000000 !important;}<\/style><div class=\"stk-block-tab-labels__wrapper\" role=\"tablist\"><button class=\"stk-block-tabs__tab\" role=\"tab\"><div class=\"stk-block-tab-labels__text\"><span>\u0420\u0435\u0437\u0438\u043c\u0435<\/span><\/div><\/button><button class=\"stk-block-tabs__tab\" role=\"tab\"><div class=\"stk-block-tab-labels__text\"><span>\u041f\u0440\u0435\u0434\u043c\u0435\u0442\u0438<\/span><\/div><\/button><button class=\"stk-block-tabs__tab\" role=\"tab\"><div class=\"stk-block-tab-labels__text\"><span>\u041f\u0443\u0431\u043b\u0438\u043a\u0430\u0446\u0438\u0438<\/span><\/div><\/button><button class=\"stk-block-tabs__tab\" role=\"tab\"><div class=\"stk-block-tab-labels__text\"><span>\u0410\u043a\u0430\u0434\u0435\u043c\u0441\u043a\u0438 \u0430\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0438<\/span><\/div><\/button><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-tab-content stk-block-tab-content stk-block stk-b784de5\" data-block-id=\"b784de5\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-b784de5-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-ebaa256\" data-v=\"4\" role=\"tabpanel\" data-block-id=\"ebaa256\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-ebaa256-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-ebaa256-inner-blocks\">\n<p class=\"wp-block-paragraph\">\u041c\u0430\u0440\u0438\u043d\u0430 \u0422\u0440\u043f\u0435\u0441\u043a\u0430 (\u0440\u043e\u0434. \u0421\u0435\u0440\u0430\u0444\u0438\u043c\u043e\u0441\u043a\u0430) \u0438\u043c\u0430 \u0434\u0438\u043f\u043b\u043e\u043c\u0438\u0440\u0430\u043d\u043e \u043d\u0430 \u0414\u0435\u043f\u0430\u0440\u0442\u043c\u0430\u043d\u043e\u0442 \u0437\u0430 \u0421\u043c\u0435\u0442\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0438 \u0440\u0435\u0432\u0438\u0437\u0438\u0458\u0430, \u0415\u043a\u043e\u043d\u043e\u043c\u0441\u043a\u0438 \u0444\u0430\u043a\u0443\u043b\u0442\u0435\u0442 \u2013 \u0421\u043a\u043e\u043f\u0458\u0435, \u0423\u041a\u0418\u041c. \u0412\u043e 2008 \u0433\u043e\u0434\u0438\u043d\u0430 \u0438\u043c\u0430 \u043c\u0430\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u0430\u043d\u043e \u043d\u0430 London College, University College of Kensington, \u041b\u043e\u043d\u0434\u043e\u043d, \u0412\u0435\u043b\u0438\u043a\u0430 \u0411\u0440\u0438\u0442\u0430\u043d\u0438\u0458\u0430 \u0438 \u0441\u0435 \u0441\u0442\u0435\u043a\u043d\u0443\u0432\u0430 \u0441\u043e \u0437\u0432\u0430\u045a\u0435 \u043c\u0430\u0433\u0438\u0441\u0442\u0435\u0440 \u043f\u043e \u0441\u043c\u0435\u0442\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0438. \u041e\u0434 \u0430\u0432\u0433\u0443\u0441\u0442 2007 \u0431\u0438\u043b\u0430 \u043d\u0430 \u0435\u0434\u043d\u043e\u0433\u043e\u0434\u0438\u0448\u0435\u043d \u0441\u0442\u0443\u0434\u0438\u0441\u043a\u0438 \u043f\u0440\u0435\u0441\u0442\u043e\u0458 \u043a\u0430\u043a\u043e \u0432\u0438\u0437\u0438\u0442\u0438\u043d\u0433 \u0438\u0441\u0442\u0440\u0430\u0436\u0443\u0432\u0430\u0447 \u0432\u043e \u0421\u0410\u0414 \u043d\u0430 George Washington University, School of Accountancy, Washington, DC. \u0412\u043e 2013 \u0433\u043e\u0434\u0438\u043d\u0430 \u0458\u0430 \u0438\u043c\u0430 \u043e\u0434\u0431\u0440\u0430\u043d\u0435\u0442\u043e \u0441\u0432\u043e\u0458\u0430\u0442\u0430 \u0434\u043e\u043a\u0442\u043e\u0440\u0441\u043a\u0430 \u0434\u0438\u0441\u0435\u0440\u0442\u0430\u0446\u0438\u0458\u0430 \u043d\u0430 \u0415\u043a\u043e\u043d\u043e\u043c\u0441\u043a\u0438\u043e\u0442 \u0444\u0430\u043a\u0443\u043b\u0442\u0435\u0442 \u2013 \u0421\u043a\u043e\u043f\u0458\u0435 \u043e\u0434 \u043e\u0431\u043b\u0430\u0441\u0442\u0430 \u043d\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0437\u0430 \u043c\u0435\u0440\u0435\u045a\u0435 \u043d\u0430 \u0440\u0435\u0437\u0443\u043b\u0442\u0430\u0442\u0438.&nbsp;\u0412\u043e \u043f\u0435\u0440\u0438\u043e\u0434\u043e\u0442 \u043e\u0434 \u0441\u0435\u043f\u0442\u0435\u043c\u0432\u0440\u0438 2003 \u0434\u043e \u0458\u0430\u043d\u0443\u0430\u0440\u0438 2005 \u0440\u0430\u0431\u043e\u0442\u0438 \u0432\u043e \u041c\u0438\u043d\u0438\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u043e\u0442\u043e \u0437\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0438, \u0441\u0435\u043a\u0442\u043e\u0440 \u0437\u0430 \u0442\u0440\u0435\u0437\u043e\u0440. \u0412\u043e \u0458\u0430\u043d\u0443\u0430\u0440\u0438 2005 \u0435 \u0438\u0437\u0431\u0440\u0430\u043d\u0430 \u0437\u0430 \u043f\u043e\u043c\u043b\u0430\u0434 \u0430\u0441\u0438\u0441\u0442\u0435\u043d\u0442 \u043d\u0430 \u0415\u043a\u043e\u043d\u043e\u043c\u0441\u043a\u0438 \u0444\u0430\u043a\u0443\u043b\u0442\u0435\u0442, \u043a\u0430\u0442\u0435\u0434\u0440\u0430 \u0437\u0430 \u0441\u043c\u0435\u0442\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0438 \u0440\u0435\u0432\u0438\u0437\u0438\u0458\u0430, \u0430 \u0432\u043e \u0434\u0435\u043a\u0435\u043c\u0432\u0440\u0438 2008 \u0435 \u0438\u0437\u0431\u0440\u0430\u043d\u0430 \u0437\u0430 \u0430\u0441\u0438\u0441\u0442\u0435\u043d\u0442 \u043f\u043e \u0433\u0440\u0443\u043f\u0430 \u043f\u0440\u0435\u0434\u043c\u0435\u0442\u0438 \u043e\u0434 \u043e\u0431\u043b\u0430\u0441\u0442\u0430 \u043d\u0430 \u0441\u043c\u0435\u0442\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e\u0442\u043e. \u0412\u043e 2013 \u0433\u043e\u0434\u0438\u043d\u0430 \u0435 \u0438\u0437\u0431\u0440\u0430\u043d\u0430 \u0437\u0430 \u0434\u043e\u0446\u0435\u043d\u0442 \u043f\u043e \u043f\u0440\u0435\u0434\u043c\u0435\u0442\u0438\u0442\u0435 \u0421\u043c\u0435\u0442\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043d\u0430 \u0442\u0440\u043e\u0448\u043e\u0446\u0438 \u0438 \u0423\u043f\u0440\u0430\u0432\u0443\u0432\u0430\u0447\u043a\u043e \u0441\u043c\u0435\u0442\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043d\u0430 \u0415\u043a\u043e\u043d\u043e\u043c\u0441\u043a\u0438 \u0444\u0430\u043a\u0443\u043b\u0442\u0435\u0442 \u2013 \u0421\u043a\u043e\u043f\u0458\u0435. \u0412\u043e \u0458\u0443\u043d\u0438 2018 \u0433\u043e\u0434\u0438\u043d\u0430 \u0435 \u0438\u0437\u0431\u0440\u0430\u043d\u0430 \u0437\u0430 \u0432\u043e\u043d\u0440\u0435\u0434\u0435\u043d \u043f\u0440\u043e\u0444\u0435\u0441\u043e\u0440 \u043f\u043e \u041e\u0441\u043d\u043e\u0432\u0438 \u043d\u0430 \u0441\u043c\u0435\u0442\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0438 \u0423\u043f\u0440\u0430\u0432\u0443\u0432\u0430\u0447\u043a\u043e \u0441\u043c\u0435\u0442\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041a\u043e-\u0430\u0432\u0442\u043e\u0440 \u0435 \u043d\u0430 \u043a\u043d\u0438\u0433\u0430\u0442\u0430 \u041e\u0441\u043d\u043e\u0432\u0438 \u043d\u0430 \u0441\u043c\u0435\u0442\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e (2019), \u043a\u0430\u043a\u043e \u0438 \u043d\u0430 \u0431\u0440\u043e\u0458\u043d\u0438 \u0442\u0440\u0443\u0434\u043e\u0432\u0438 \u043e\u0434 \u043e\u0431\u043b\u0430\u0441\u0442\u0430 \u043d\u0430 \u0441\u043c\u0435\u0442\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e\u0442\u043e \u0438 \u0440\u0435\u0432\u0438\u0437\u0438\u0458\u0430\u0442\u0430. \u0414\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u043d\u043e \u043d\u0430 \u0441\u0432\u043e\u0438\u0442\u0435 \u0440\u0435\u0434\u043e\u0432\u043d\u0438 \u0430\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0438 \u043d\u0430 \u0444\u0430\u043a\u0443\u043b\u0442\u0435\u0442, \u0440\u0430\u0431\u043e\u0442\u0438 \u0438 \u043d\u0430 \u0431\u0440\u043e\u0458\u043d\u0438 \u043d\u0430\u0443\u0447\u043d\u0438 \u0438 \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u0438 \u043f\u0440\u043e\u0435\u043a\u0442\u0438, \u0443\u0447\u0435\u0441\u0442\u0443\u0432\u0430 \u043d\u0430 \u043a\u043e\u043d\u0444\u0435\u0440\u0435\u043d\u0446\u0438\u0438, \u0441\u0438\u043c\u043f\u043e\u0437\u0438\u0443\u043c\u0438 \u0438 \u0440\u0430\u0431\u043e\u0442\u0438\u043b\u043d\u0438\u0446\u0438 \u043e\u0434 \u043e\u0431\u043b\u0430\u0441\u0442\u0430, \u0430, \u0438\u0441\u0442\u043e \u0442\u0430\u043a\u0430, \u0440\u0435\u0446\u0435\u043d\u0437\u0438\u0440\u0430 \u0438 \u0442\u0440\u0443\u0434\u043e\u0432\u0438 \u0437\u0430 \u043c\u0435\u0453\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u0438 \u0441\u043f\u0438\u0441\u0430\u043d\u0438\u0458\u0430 \u0438 \u043a\u043e\u043d\u0444\u0435\u0440\u0435\u043d\u0446\u0438\u0438.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/eccf.ukim.edu.mk\/wp-content\/uploads\/2023\/03\/Marina-Trpeska-redoven.pdf\"><strong>\u041d\u0430 \u0441\u043b\u0435\u0434\u043d\u0438\u043e\u0442 \u043b\u0438\u043d\u043a \u043c\u043e\u0436\u0435\u0442\u0435 \u0434\u0430 \u0458\u0430 \u043f\u043e\u0433\u043b\u0435\u0434\u043d\u0435\u0442\u0435 \u043e\u0434\u043b\u0443\u043a\u0430\u0442\u0430 \u0437\u0430 \u0438\u0437\u0431\u043e\u0440 \u043d\u0430 \u0437\u0432\u0430\u045a\u0435 \u043a\u0430\u043a\u043e \u0438 \u0440\u0435\u0446\u0435\u043d\u0437\u0435\u043d\u0442\u0441\u043a\u0438\u043e\u0442 \u0438\u0437\u0432\u0435\u0448\u0442\u0430\u0458.<\/strong><\/a><\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-de8805e\" data-v=\"4\" role=\"tabpanel\" data-block-id=\"de8805e\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-de8805e-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-de8805e-inner-blocks\">\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\">\u041f\u0440\u0435\u0434\u043c\u0435\u0442<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u041d\u0430\u0441\u043e\u043a\u0438<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u0421\u0442\u0435\u043f\u0435\u043d<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u041e\u0441\u043d\u043e\u0432\u0438 \u043d\u0430 \u0441\u043c\u0435\u0442\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u0417\u0430\u0434\u043e\u043b\u0436\u0438\u0442\u0435\u043b\u0435\u043d \u043d\u0430 \u0434\u0435\u043f\u0430\u0440\u0442\u043c\u0430\u043d\u0438\u0442\u0435: \u0415\u043a\u043e\u043d\u043e\u043c\u0438\u0458\u0430, \u0415-\u0431\u0438\u0437\u043d\u0438\u0441, \u041c\u0430\u0440\u043a\u0435\u0442\u0438\u043d\u0433, \u041c\u0435\u043d\u0430\u045f\u043c\u0435\u043d\u0442, \u041d\u0430\u0434\u0432\u043e\u0440\u0435\u0448\u043d\u0430 \u0442\u0440\u0433\u043e\u0432\u0438\u0458\u0430, \u0421\u043c\u0435\u0442\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0438 \u0440\u0435\u0432\u0438\u0437\u0438\u0458\u0430 \u0438 \u0424\u0438\u043d\u0430\u043d\u0441\u0438\u0441\u043a\u0438 \u043c\u0435\u043d\u0430\u045f\u043c\u0435\u043d\u0442<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u041f\u0440\u0432 \u0446\u0438\u043a\u043b\u0443\u0441 \u043d\u0430 \u0441\u0442\u0443\u0434\u0438\u0438<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u0423\u043f\u0440\u0430\u0432\u0443\u0432\u0430\u0447\u043a\u043e \u0441\u043c\u0435\u0442\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e 1<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u0417\u0430\u0434\u043e\u043b\u0436\u0438\u0442\u0435\u043b\u0435\u043d \u043d\u0430 \u0434\u0435\u043f\u0430\u0440\u0442\u043c\u0430\u043d\u0438\u0442\u0435 \u0421\u043c\u0435\u0442\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0438 \u0440\u0435\u0432\u0438\u0437\u0438\u0458\u0430 \u0438 \u041c\u0435\u043d\u0430\u045f\u043c\u0435\u043d\u0442\u0418\u0437\u0431\u043e\u0440\u0435\u043d \u043d\u0430 \u0434\u0435\u043f\u0430\u0440\u0442\u043c\u0430\u043d\u0438\u0442\u0435 \u0415\u043a\u043e\u043d\u043e\u043c\u0438\u0458\u0430, \u0415-\u0431\u0438\u0437\u043d\u0438\u0441, \u041c\u0430\u0440\u043a\u0435\u0442\u0438\u043d\u0433, \u041d\u0430\u0434\u0432\u043e\u0440\u0435\u0448\u043d\u0430 \u0442\u0440\u0433\u043e\u0432\u0438\u0458\u0430 \u0438 \u0424\u0438\u043d\u0430\u043d\u0441\u0438\u0441\u043a\u0438 \u043c\u0435\u043d\u0430\u045f\u043c\u0435\u043d\u0442<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u041f\u0440\u0432 \u0446\u0438\u043a\u043b\u0443\u0441 \u043d\u0430 \u0441\u0442\u0443\u0434\u0438\u0438<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u0423\u043f\u0440\u0430\u0432\u0443\u0432\u0430\u0447\u043a\u043e \u0441\u043c\u0435\u0442\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e 2<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u0417\u0430\u0434\u043e\u043b\u0436\u0438\u0442\u0435\u043b\u0435\u043d \u043d\u0430 \u0434\u0435\u043f\u0430\u0440\u0442\u043c\u0430\u043d\u0438\u0442\u0435 \u0421\u043c\u0435\u0442\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0438 \u0440\u0435\u0432\u0438\u0437\u0438\u0458\u0430\u0418\u0437\u0431\u043e\u0440\u0435\u043d \u043d\u0430 \u0434\u0435\u043f\u0430\u0440\u0442\u043c\u0430\u043d\u0438\u0442\u0435 \u0415\u043a\u043e\u043d\u043e\u043c\u0438\u0458\u0430, \u0415-\u0431\u0438\u0437\u043d\u0438\u0441, \u041c\u0430\u0440\u043a\u0435\u0442\u0438\u043d\u0433, \u041c\u0435\u043d\u0430\u045f\u043c\u0435\u043d\u0442, \u041d\u0430\u0434\u0432\u043e\u0440\u0435\u0448\u043d\u0430 \u0442\u0440\u0433\u043e\u0432\u0438\u0458\u0430 \u0438 \u0424\u0438\u043d\u0430\u043d\u0441\u0438\u0441\u043a\u0438 \u043c\u0435\u043d\u0430\u045f\u043c\u0435\u043d\u0442<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u041f\u0440\u0432 \u0446\u0438\u043a\u043b\u0443\u0441 \u043d\u0430 \u0441\u0442\u0443\u0434\u0438\u0438<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u0421\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0441\u043a\u043e \u0441\u043c\u0435\u0442\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043d\u0430 \u043c\u0435\u043d\u0430\u045f\u043c\u0435\u043d\u0442\u043e\u0442<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u0421\u043c\u0435\u0442\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0438 \u0440\u0435\u0432\u0438\u0437\u0438\u0458\u0430<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u0412\u0442\u043e\u0440 \u0446\u0438\u043a\u043b\u0443\u0441 \u043d\u0430 \u0441\u0442\u0443\u0434\u0438\u0438<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u041c\u0435\u0440\u0435\u045a\u0435 \u043d\u0430 \u0440\u0435\u0437\u0443\u043b\u0442\u0430\u0442\u0438\u0442\u0435<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u0421\u043c\u0435\u0442\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0438 \u0440\u0435\u0432\u0438\u0437\u0438\u0458\u0430<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u0412\u0442\u043e\u0440 \u0446\u0438\u043a\u043b\u0443\u0441 \u043d\u0430 \u0441\u0442\u0443\u0434\u0438\u0438<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u0421\u043c\u0435\u0442\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043d\u0430 \u043c\u0435\u043d\u0430\u045f\u043c\u0435\u043d\u0442\u043e\u0442 \u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0430<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u041a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u0435\u043d \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0441\u043a\u0438 \u043c\u0435\u043d\u0430\u045f\u043c\u0435\u043d\u0442<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u0412\u0442\u043e\u0440 \u0446\u0438\u043a\u043b\u0443\u0441 \u043d\u0430 \u0441\u0442\u0443\u0434\u0438\u0438<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u0421\u043c\u0435\u0442\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043d\u0430 \u043c\u0435\u043d\u0430\u045f\u043c\u0435\u043d\u0442\u043e\u0442<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u0415\u043a\u043e\u043d\u043e\u043c\u0441\u043a\u0438 \u043d\u0430\u0443\u043a\u0438<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u0422\u0440\u0435\u0442 \u0446\u0438\u043a\u043b\u0443\u0441 \u0441\u0442\u0443\u0434\u0438\u0438<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u041c\u0435\u0442\u043e\u0434\u0438 \u043d\u0430 \u0438\u0441\u0442\u0440\u0430\u0436\u0443\u0432\u0430\u045a\u0435 \u0432\u043e \u0441\u043c\u0435\u0442\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u0415\u043a\u043e\u043d\u043e\u043c\u0441\u043a\u0438 \u043d\u0430\u0443\u043a\u0438<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u0422\u0440\u0435\u0442 \u0446\u0438\u043a\u043b\u0443\u0441 \u0441\u0442\u0443\u0434\u0438\u0438<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u041a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0441\u043a\u043e \u0438\u0437\u0432\u0435\u0441\u0442\u0443\u0432\u0430\u045a\u0435<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u0415\u043a\u043e\u043d\u043e\u043c\u0441\u043a\u0438 \u043d\u0430\u0443\u043a\u0438<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u0422\u0440\u0435\u0442 \u0446\u0438\u043a\u043b\u0443\u0441 \u0441\u0442\u0443\u0434\u0438\u0438<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u0421\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0441\u043a\u043e \u0441\u043c\u0435\u0442\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043d\u0430 \u043c\u0435\u043d\u0430\u045f\u043c\u0435\u043d\u0442\u043e\u0442<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u041e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0441\u043a\u0438 \u043d\u0430\u0443\u043a\u0438 \u0438 \u0443\u043f\u0440\u0430\u0432\u0443\u0432\u0430\u045a\u0435 (\u043c\u0435\u043d\u0430\u045f\u043c\u0435\u043d\u0442)<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u0422\u0440\u0435\u0442 \u0446\u0438\u043a\u043b\u0443\u0441 \u0441\u0442\u0443\u0434\u0438\u0438<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u041c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0438\u0458\u0430 \u0432\u043e \u0441\u043c\u0435\u0442\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e\u0442\u043e<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u041e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0441\u043a\u0438 \u043d\u0430\u0443\u043a\u0438 \u0438 \u0443\u043f\u0440\u0430\u0432\u0443\u0432\u0430\u045a\u0435 (\u043c\u0435\u043d\u0430\u045f\u043c\u0435\u043d\u0442)<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u0422\u0440\u0435\u0442 \u0446\u0438\u043a\u043b\u0443\u0441 \u0441\u0442\u0443\u0434\u0438\u0438<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-0dd1106\" data-v=\"4\" role=\"tabpanel\" data-block-id=\"0dd1106\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-0dd1106-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-0dd1106-inner-blocks\">\n<p class=\"wp-block-paragraph\"><strong>\u041c\u0435\u0453\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u0438 \u0441\u043f\u0438\u0441\u0430\u043d\u0438\u0458\u0430<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Atanasovski, A., Trpeska, M., Lazarevska, Z. B. (2018) \u201c<strong>Accounting Students\u2019 and Employers\u2019 Perceptions on Employability Skills in the SEE Country<\/strong>\u201d, European Financial and Accounting Journal, Vol. 33, No. 3, 2018, pp. 55-71, ISSN: 1802-2197<\/li>\n\n\n\n<li>Trpeska, M., Atanasovski, A., Lazarevska, Z.B. (2017)&nbsp;<strong>\u201cThe Relevance of Financial Information and Contents of the New Audit Report for Lending Decisions of Commercial Banks\u201d,&nbsp;<\/strong>Journal of Accounting and Management Information Systems, Vol. 16, No. 4, pp. 455-471<\/li>\n\n\n\n<li>Lazarevska, Z.B., Dimitrievska, M., Trpeska, M (2017)&nbsp;<strong>\u201cThe Professional Skepticism in the Audit Profession in the Republic of Macedonia \u2013 Students versus External Auditors\u201d,&nbsp;<\/strong>Economic Development, Journal of the Institute of Economics \u2013 Skopje, ISSN: 1875-7741 (online), Vol. 19, No. 1-2, pp. 217-232<\/li>\n\n\n\n<li>Trpeska, M., Lazarevska, Z.B., Atanasovski, A. (2016)&nbsp;<strong>\u201cTowards Integrated Reporting: Analysis of Information Published on the Companies\u2019 Websites that could be Part of the Integrated Reporting\u201d,&nbsp;<\/strong>CEA Journal of Economics, ISSN: , ISSN: 1875-5250, Vol. 11, No. 2, December 2016, pp. 73-89<\/li>\n\n\n\n<li>Lazarevska, Z.B.; Trpeska, M. (2016)&nbsp;<strong>\u201cWho is who on the audit services market in the Republic of Macedonia \u2013 Big Four versus Non-big Four\u201d,&nbsp;<\/strong>CEA Journal of Economics, ISSN: 1875-5250, Vol. 11, No. 1, June 2016, pp. 21-42<\/li>\n\n\n\n<li>Lazarevska, Z.B.; Trpeska, M. (2016)<strong>&nbsp;\u201cThe new audit report seen through the prism of the certified auditors \u2013 Research in the Republic of Macedonia\u201d,&nbsp;<\/strong>Economic Development, Journal of the Institute of Economics \u2013 Skopje, ISSN: 1875-7741 (online), Vol. 18, No. 1-2, pp. 91-113<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Atanasovski, A., Serafimoska, M., Jovanovski, K., Jovevski, D. (2015)&nbsp;<strong>\u201cRisk Disclosure Practices in Annual Reports of Listed Companies: Evidence from a Developing Country<\/strong>\u201d, Research Journal of Finance and Accounting, ISSN: 2222-1697 (Paper), 2222-2847 (Online), Vol. 6, No. 1, 2015 pp. 184-192<\/li>\n\n\n\n<li>Nachescu, M., Serafimoska, M., Arzova, S. B., Marinov, K., Spasic, D., Uydaci, M. (2009)&nbsp;<strong>\u201cBusiness Ethics Seen by the Students in the Balkan Countries\u201d,&nbsp;<\/strong>published in International Journal of Accounting and Management Information Systems, Vol. 8, No.9 (29), 2009, pp. 408-444<\/li>\n\n\n\n<li>Serafimoska, M., Atanasovski, A. (2007) \u201c<strong>Auditing Economic Substance of Transactions with Related Parties: Auditor\u2019s Position to Influence Direction of Cross-Border Investments<\/strong>\u201d, Audit Financiar, Vol. 4, No. 9\/2007, September 2007, Bucharest, Romania, pp. 25 \u2013 30<\/li>\n\n\n\n<li>Minovski, Z., Serafimoska, M. (2006): \u201c<strong>Standardization of Financial Reporting in the Republic of Macedonia\u201d,&nbsp;<\/strong>International Conference of Accounting and Management Information Systems, Academy of Economic Studies, Faculty of Accounting and Information Systems, November 24-25, Bucharest, Romania, published in Journal of Accounting and Management Information Systems, Supplement 2006, pp. 343-352<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0413\u043e\u0434\u0438\u0448\u043d\u0438\u0446\u0438<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u201cThe Role of the Accounting in the Fight Against Corruption\u201d,&nbsp;<\/strong>Annual, Faculty of Economics \u2013 Skopje, Republic of Macedonia, November 2018, Vol. 53, pp. 531-546<\/li>\n\n\n\n<li><strong>\u201cPlanning as a Function in a Control System\u201d,&nbsp;<\/strong>Annual, Faculty of Economics \u2013 Skopje, Republic of Macedonia, November 2017, Vol. 52, pp. 487-502<\/li>\n\n\n\n<li><strong>\u201cBenchmarking Implementation in the Macedonian Companies\u201d,&nbsp;<\/strong>Annual, Faculty of Economics \u2013 Skopje, Republic of Macedonia, November 2016, Vol. 51, pp. 471-481<\/li>\n\n\n\n<li>&nbsp;\u201c<strong>Contingency Theory in Management Accounting and Performance Measurement<\/strong>\u201d, Annual, Faculty of Economics \u2013 Skopje, Republic of Macedonia, October 2015, Vol. 50<\/li>\n\n\n\n<li><strong>\u201cIssues, advantages and disadvantages of performance measurement systems in the Republic of Macedonia<\/strong>\u201d, Annual, Faculty of Economics \u2013 Skopje, Republic of Macedonia, September 2014, Vol. 49<\/li>\n\n\n\n<li><strong>\u201cAnalysing of research ideas and writing research papers with the IDEAPUZZLE softvare\u201d,&nbsp;<\/strong>Annual, Faculty of Economics \u2013 Skopje, Republic of Macedonia, September 2012, Vol. 47, pp. 379-388<\/li>\n\n\n\n<li><strong>\u201cThe Relationship between Intelectual Capital and Performance Measurement Systems in the Republic of Macedonia\u201d,&nbsp;<\/strong>Annual, Faculty of Economics \u2013 Skopje, Republic of Macedonia, September 2011, Vol. 46<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u201cPerception of the Students on Accounting and Marketing Ethics in Balkan Countries\u201d,&nbsp;<\/strong>Annual of the Faculty of Economics \u2013 Skopje in December 2009, Vol. 44<\/li>\n\n\n\n<li><strong>\u201cAligning the Balanced Scorecard and a Company\u2019s Strategy Using the Analytic Hierarchy Process\u201d,&nbsp;<\/strong>Annual, Faculty of Economics \u2013 Skopje, Republic of Macedonia, September 2008<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u201cIssues From Implementation of International Accounting Standard 39 and its Implication to Stakeholders\u201d,&nbsp;<\/strong>Annual, Faculty of Economics \u2013 Skopje, Republic of Macedonia, June 2006<\/li>\n\n\n\n<li><strong>\u201cHarmonization of Accounting Education on World and Regional Scope\u201d,&nbsp;<\/strong>Annual, Faculty of Economics \u2013 Skopje, Republic of Macedonia, June 200<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0417\u0431\u043e\u0440\u043d\u0438\u0446\u0438 \u043d\u0430 \u043a\u043e\u043d\u0444\u0435\u0440\u0435\u043d\u0446\u0438\u0438<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Trpeska, M., Atanasovski, A., Lazarevska, Z.B. (2017)&nbsp;<strong>\u201c<\/strong><strong>Student Perception Versus Emploters Expectation of Accounting Skills and Knowledge After Graduation<\/strong><strong>\u201d&nbsp;<\/strong>26th International Scientific Conference on Economic and Social Development \u2013 \u201cBuilding Resilient Society\u201d, 8-9 December 2017, Zagreb, Croatia, pp. 572 \u2013 583<\/li>\n\n\n\n<li>Serafimoska, M., Atanasovski, A., Kuzmanova, A., Jovevski, D., Jovanovski, K. (2014)<strong>&nbsp;\u201cApplying Performance Measurement Systems for Efficient Incentive Systems \u2013 Practice from the Companies in Macedonia\u201d,&nbsp;<\/strong>8th International Scientific Conference on Economic and Social Development and 4th Eastern European ESD Conference: Building Resilient Economy, ISBN: 978-953-6125-14-2, 19 December 2014, Zagreb, Croatia, pp. 423-432<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Jovanovski, K., Atanasovski, A., Jovevski, D., Serafimoska, M., Kuzmanova, A. (2014)<strong>&nbsp;\u201cDollarization and the Macroeconomic Policies\u201d,&nbsp;<\/strong>8th International Scientific Conference on Economic and Social Development and 4th Eastern European ESD Conference: Building Resilient Economy, ISBN: 978-953-6125-14-2, 19 December 2014, Zagreb, Croatia, pp. 128-139<\/li>\n\n\n\n<li>Minovski, Z., Serafimoska, M., Kocevski, A. (2010)&nbsp;<strong>\u201cPublic Sector Accounting in Republic of Macedonia \u2013 History and Future Development<\/strong>\u201d, 2nd Balkans and Middle East Countries International Conference on Auditing and Accounting History, Association of Accounting and Finance Academicians, Istanbul, Turkey, September 2010, Vol. 2, pp. 1633 \u2013 1643<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Nachescu, M., Patchev, P., Shkurti, R. P., Serafimoska, M., Vuko, T., Vukovic, B. (2010) \u201c<strong>The Audit Profession in the Balkans\u201d,&nbsp;<\/strong>2nd Balkans and Middle East Countries International Conference on Auditing and Accounting History, Association of Accounting and Finance Academicians, Istanbul, Turkey, September 2010, Vol. 1, pp.485 \u2013 514<\/li>\n\n\n\n<li>Minovski, Z., Serafimoska, M. (2009) \u201c<strong>Harmonization of Accounting Reporting in the Republic of Macedonia and European Union in Function of Regional Cooperation and Economic Integration\u201d,&nbsp;<\/strong>III International Conference for Regional Cooperation and Economic Integration: Challenges and Opportunities\u201d, organized by Faculty of Economics \u2013 Skopje and Custom Authority of the Republic of Macedonia, 15-16 October 2009, Skopje, Republic of Macedonia<\/li>\n\n\n\n<li>Serafimoska, M., Trpeski, P. (2008) \u201c<strong>History of Financial Sector in Macedonia\u201d,&nbsp;<\/strong>12th World Congress of Accounting Historians, July 20-24, 2008, Istanbul, Turkey<\/li>\n\n\n\n<li>Nedev, B., Lazarevska, Z. B., Minovski, Z., Serafimoska, M. (2007) \u201c<strong>Harmonization of Accounting Education in Function of Greater Competitiveness of Companies<\/strong>\u201d, Balkan Countries\u2019 I International Conference for Harmonization on Accounting and Auditing, Trakya University \u2013 Faculty of Economics and Administrative Sciences and Association of Accounting and Finance Academicians, 8-9 March 2007, Edirne, Turkey<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u041c\u043e\u043d\u043e\u0433\u0440\u0430\u0444\u0438\u0438<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dhamo, S., Shkurti, R. P., Vuko, T.,Serafimoska, M., Nachescu, M., Vukovic, B., Guvemli, O., Ozberecikli, M. (2011)&nbsp;<strong>The Audit Profession in the Balkans<\/strong>, Union of Chembers of Certified Public Accountants of Turkey, ISBN: 978-975-555-207-1, Ankara, Turkey<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-5d00cc7\" data-v=\"4\" role=\"tabpanel\" data-block-id=\"5d00cc7\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-5d00cc7-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-5d00cc7-inner-blocks\">\n<p class=\"wp-block-paragraph\"><strong>\u041a\u043e\u043d\u0444\u0435\u0440\u0435\u043d\u0446\u0438\u0438, \u0441\u0438\u043c\u043f\u043e\u0437\u0438\u0443\u043c\u0438 \u0438 \u0440\u0430\u0431\u043e\u0442\u0438\u043b\u043d\u0438\u0446\u0438<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><em>XI<\/em><\/strong>&nbsp;<strong><em>International conference \u2013 Best Practices for Sustainable Internal Audit,&nbsp;<\/em><\/strong>speaker at parallel session on topic: Six Sigma and Lean Techniques for Internal Audit, 11 \u2013 13 April 2019, Lovran, Croatia<\/li>\n\n\n\n<li><strong><em>XIV International Accounting Research Symposium,<\/em><\/strong>&nbsp;in organization of INDEM (Universidad Carlos III de Madrid) in collaboration with the Ram\u00f3n Areces Foundation and the Universidad Aut\u00f3noma de Madrid, 25-29 June 2018, Madrid, Spain<\/li>\n\n\n\n<li>Trpeska, M., Atanasovski, A., Lazarevska, Z.B. (2018)&nbsp;<strong>\u201c<\/strong><strong>Accounting Students and Employers Perceptions on Employability Skills in SEE Country<\/strong><strong>\u201d, 19<sup>th<\/sup>&nbsp;<\/strong>Annual Conference on Finance and Accounting, University of Economics, Faculty for Finance and Accounting, 25 May 2018, Prague, Czech Republic<\/li>\n\n\n\n<li>15<sup>th<\/sup>&nbsp;Annual Conference for Management Accounting Research, 8 \u2013 9 March 2018, WHU \u2013 Otto Beisheim School of Management, Vallendar, Germany<\/li>\n\n\n\n<li>Trpeska, M., Atanasovski, A., Lazarevska, Z.B. (2017)&nbsp;<strong>\u201c<\/strong><strong>Student Perception Versus Emploters Expectation of Accounting Skills and Knowledge After Graduation<\/strong><strong>\u201d&nbsp;<\/strong>26th International Scientific Conference on Economic and Social Development \u2013 \u201cBuilding Resilient Society\u201d, 8-9 December 2017, Zagreb, Croatia<\/li>\n\n\n\n<li>Trpeska, M., Atanasovski, A., Lazarevska, Z.B. (2017)&nbsp;<strong>\u201cThe Relevance of Financial Information and Contents of the New Audit Report for Lending Decisions of Commercial Banks\u201d,&nbsp;<\/strong>12th International Conference on Accounting and Management Information Systems (AMIS 2017), 6-9 June 2017, Bucharest, Romania<\/li>\n\n\n\n<li>International Federation of Accountants Regional Small and Medium \u2013 sized Practice (SMP) Forum and workshop EU \u2013 REPARIS Education Community of Practice (EduCoP)\u00b8 \u201cAchieving Excelence in Accountants Education: Sharing Good Practices and Opportunities for Reform\u201d, 31 May \u2013 1 June 2017, Vienna, Austria<\/li>\n\n\n\n<li>Lazarevska, Z. B., Trpeska, M. (2016)&nbsp;<strong>\u201cThe Professional Skepticism in the Audit Profession in the Republic of Macedonia \u2013 Students versus External Auditors\u201d,&nbsp;<\/strong>Trpeska, M., Lazarevska, Z.B., Atanasovski, A. (2016) \u201c<strong>Student Perception versus Employers Expectation of Accounting Skills and Knowledge after graduation\u201d,&nbsp;<\/strong>Atanasovski, A., Trpeska, M. (2016)&nbsp;<strong>\u201cIFRS Adoption in Weak Enforcement Environment and Financial Reporting Quality\u201d<\/strong><strong>,&nbsp;<\/strong>International Conference on Accounting, Finance and Financial Institutions \u2013 Theory Meets Practice, 19-21 October 2016, Poznan, Poland<\/li>\n\n\n\n<li>Achieving Excellence in Education: Aligning University Accounting Curricula to International Benchmarks. EduCoP, EU \u2013 REPARIS, 13-15 September 2015, Pristina, Kosovo<\/li>\n\n\n\n<li>Lazarevska, Z. B., Trpeska, M.S. (2015)<strong>&nbsp;\u201cThe New Audit Report Seen Through the Prism of Certified Auditors \u2013 Research in the Republic of Macedonia\u201d,&nbsp;<\/strong>38 th Annual Congress of the European Accounting Association, 28-30 April 2015, Glasgow<\/li>\n\n\n\n<li>Serafimoska, M., Atanasovski, A., Kuzmanova, A., Jovevski, D., Jovanovski, K. (2014)<strong>&nbsp;\u201cApplying Performance Measurement Systems for Efficient Incentive Systems \u2013 Practice from the Companies in Macedonia\u201d,&nbsp;<\/strong>8th International Scientific Conference on Economic and Social Development and 4th Eastern European ESD Conference: Building Resilient Economy, ISBN: 978-953-6125-14-2, 19 December 2014, Zagreb, Croatia, pp. 423-432<\/li>\n\n\n\n<li>Jovanovski, K., Atanasovski, A., Jovevski, D., Serafimoska, M., Kuzmanova, A. (2014)<strong>&nbsp;\u201cDollarization and the Macroeconomic Policies\u201d,&nbsp;<\/strong>8th International Scientific Conference on Economic and Social Development and 4th Eastern European ESD Conference: Building Resilient Economy, ISBN: 978-953-6125-14-2, 19 December 2014, Zagreb, Croatia, pp. 128-139<\/li>\n\n\n\n<li>Achieving Excellence in Education: Aligning University Accounting Curricula to International Benchmarks. EduCoP, EU \u2013 REPARIS, 14-17 January2014, Vienna, Austria<\/li>\n\n\n\n<li>Nachescu, M., Patchev, P., Shkurti, R. P., Serafimoska, M., Vuko, T., Vukovic, B. (2010) \u201c<strong>The Audit Profession in the Balkans\u201d,&nbsp;<\/strong>2nd Balkans and Middle East Countries International Conference on Auditing and Accounting History, Association of Accounting and Finance Academicians, Istanbul, Turkey, September 2010, Vol. 1, pp.485 \u2013 514<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Minovski, Z., Serafimoska, M., Kocevski, A. (2010)&nbsp;<strong>\u201cPublic Sector Accounting in Republic of Macedonia \u2013 History and Future Development<\/strong>\u201d, 2nd Balkans and Middle East Countries International Conference on Auditing and Accounting History, Association of Accounting and Finance Academicians, Istanbul, Turkey, September 2010, Vol. 2, pp. 1633 \u2013 1643<\/li>\n\n\n\n<li>EDEN Doctoral Seminar on Doctoral Dissertation Writing, European Institute for Advanced Studies in Management (EIASM) and ISM University of Management and Economics, 28 June \u2013 2 July 2010, Vilnius, Lithuania<\/li>\n\n\n\n<li>Serafimoska, M., Santa, M. (2010) \u201c<strong>Implementation of the ERP System in the Government Institutions \u2013 The Case of Macedonian Government Institution\u201d,&nbsp;<\/strong>10th Manufacturing Accounting Research Conference, European Institute for Advanced Studies in Management (EIASM) and University of Gent, June 2010, Gent, Belgium<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Minovski, Z., Serafimoska, M. (2009) \u201c<strong>Harmonization of Accounting Reporting in the Republic of Macedonia and European Union in Function of Regional Cooperation and Economic Integration\u201d,&nbsp;<\/strong>III International Conference for Regional Cooperation and Economic Integration: Challenges and Opportunities\u201d, organized by Faculty of Economics \u2013 Skopje and Custom Authority of the Republic of Macedonia, 15-16 October 2009, Skopje, Republic of Macedonia<\/li>\n\n\n\n<li>Serafimoska, M. (2009)<strong>&nbsp;\u201cImplementation of Performance Measurement Systems in Macedonian Companies\u201d,&nbsp;<\/strong>9th Manufacturing Accounting Research Conference, European Institute for Advanced Studies in Management (EIASM) and University of Munster, June 2009, Munster, Germany<\/li>\n\n\n\n<li>Serafimoska, M., Trpeski, P. (2008) \u201c<strong>History of Financial Sector in Macedonia\u201d,&nbsp;<\/strong>12th World Congress of Accounting Historians, July 20-24, 2008, Istanbul, Turkey<\/li>\n\n\n\n<li>American Accounting Association, International Accounting Section and IAAER Joint 2008 Midyear Conference and Annual Doctoral\/New Faculty Consortium, February 7 \u2013 9, 2008, San Diego, California, USA<\/li>\n\n\n\n<li>Lazarevska, Z. B., Serafimoska, M., Kocevski, A. (2007)&nbsp;<strong>\u201cThe Auditing Profession in Republic of Macedonia in the spirit of integration towards the EU\u201d,&nbsp;<\/strong>International Conference \u2013 Challenges of Economic Science and Practice in the EU Integration Process, University of Nis, Faculty of Economics, October 2007, Nis, Serbia<\/li>\n\n\n\n<li>Serafimoska, M., Eftimov, Lj. (2007) \u201c<strong>Contribution of Balanced Scorecard and Intellectual Capital in Performance Measurement of Companies<\/strong>\u201d, 8th Manufacturing Accounting Research \u2013 Cost and Performance Management in Services and Operations, European Institute for Advanced Studies in Management (EIASM) and University of Trento, Faculty of Economics, Trento, Italy, June 2007<\/li>\n\n\n\n<li>Eftimov, Lj., Serafimoska, M. (2007) \u201c<strong>The Evolution of Balanced Scorecard as a Strategic Management Tool<\/strong>\u201d, 30th Jubilee International Convention and 4th Alpe Adria Universities Initiative, Information Systems Security and Business Intelligence Systems, Opatia, Croatia, May 2007<\/li>\n\n\n\n<li>Nedev, B., Lazarevska, Z. B., Minovski, Z., Serafimoska, M. (2007) \u201c<strong>Harmonization of Accounting Education in Function of Greater Competitiveness of Companies<\/strong>\u201d, Balkan Countries\u2019 I International Conference for Harmonization on Accounting and Auditing, Trakya University \u2013 Faculty of Economics and Administrative Sciences and Association of Accounting and Finance Academicians, 8-9 March 2007, Edirne, Turkey<\/li>\n\n\n\n<li>Minovski, Z., Serafimoska, M. (2006): \u201c<strong>Standardization of Financial Reporting in the Republic of Macedonia\u201d,&nbsp;<\/strong>International Conference of Accounting and Management Information Systems, Academy of Economic Studies, Faculty of Accounting and Information Systems, November 24-25, Bucharest, Romania, published in Journal of Accounting and Management Information Systems, Supplement 2006, pp. 343-352<\/li>\n\n\n\n<li>Lazarevska, Z. B., Serafimoska, M., Kocevski, A. (2006) \u201c<strong>Professional The Professional Education of the Auditors in the European Union Countries and Republic of Macedonia \u2013 A Comparative Approach<\/strong>\u201c, the 10th World Congress of Accounting Educators &amp; The 3rd Annual International Accounting Conference, International Association for Accounting Education and Research, November 2006, Istanbul, Turkey<\/li>\n\n\n\n<li>Lazarevska, Z. B., Serafimoska, M., Kocevski, A. (2006)&nbsp;<strong>\u201cImpact on the Budget Funds Utilization \u2013 the case with Republic of Macedonia\u201d<\/strong>, International Conference in Value Adding to the Financial World, October 2006, Johannesburg, South African Republic<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u041f\u0440\u043e\u0435\u043a\u0442\u0438 \u0438 \u0434\u0440\u0443\u0433\u0438 \u043f\u0440\u043e\u0444\u0435\u0441\u0438\u043e\u043d\u0430\u043b\u043d\u0438 \u0430\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0438<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0422\u0438\u043c \u043b\u0438\u0434\u0435\u0440 \u043d\u0430 \u043c\u043e\u0434\u0443\u043b\u0438\u0442\u0435 \u0411\u0443\u045f\u0435\u0442\u0438\u0440\u0430\u045a\u0435 \u0438 \u0412\u043d\u0430\u0442\u0440\u0435\u0448\u043d\u0430 \u0440\u0435\u0432\u0438\u0437\u0438\u0458\u0430 \u0437\u0430 \u043e\u0431\u0443\u043a\u0430 \u043d\u0430 \u043e\u043f\u0448\u0442\u0438\u043d\u0441\u043a\u0438\u0442\u0435 \u0441\u043e\u0432\u0435\u0442\u043d\u0438\u0446\u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0440\u0430\u043d \u043e\u0434 \u0441\u0442\u0440\u0430\u043d\u0430 \u043d\u0430 \u0423\u041d\u0414\u041f \u0438 \u0428\u0432\u0430\u0458\u0446\u0430\u0440\u0441\u043a\u0430\u0442\u0430 \u0430\u0433\u0435\u043d\u0446\u0438\u0458\u0430 \u0437\u0430 \u043f\u043e\u0434\u0434\u0440\u0448\u043a\u0430 \u0438 \u0440\u0430\u0437\u0432\u043e\u0458 (\u0421\u0414\u0426).<\/li>\n\n\n\n<li>\u0421\u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u0430 \u041f\u0415\u0424\u0410 \u043c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0438\u0458\u0430 \u0437\u0430 \u043e\u0446\u0435\u043d\u043a\u0430 \u043d\u0430 \u0458\u0430\u0432\u043d\u0438\u043e\u0442 \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0441\u043a\u0438 \u043c\u0435\u043d\u0430\u045f\u043c\u0435\u043d\u0442 \u043d\u0430 \u0441\u0435\u043b\u0435\u043a\u0442\u0438\u0440\u0430\u043d\u0438 \u043e\u043f\u0448\u0442\u0438\u043d\u0438 \u0432\u043e 2015 \u0438 2017 \u0433\u043e\u0434\u0438\u043d\u0430 \u043a\u0430\u043a\u043e \u0434\u0435\u043b \u043e\u0434 \u043f\u0440\u043e\u0435\u043a\u0442\u0438\u0442\u0435 \u0417\u0430\u0458\u0430\u043a\u043d\u0443\u0432\u0430\u045a\u0435 \u043d\u0430 \u043e\u043f\u0448\u0442\u0438\u043d\u0441\u043a\u0438\u0442\u0435 \u0441\u043e\u0432\u0435\u0442\u0438 \u043f\u043e\u0434\u0434\u0440\u0436\u0430\u043d \u043e\u0434 \u0423\u041d\u0414\u041f \u0438 \u0428\u0432\u0430\u0458\u0446\u0430\u0440\u0441\u043a\u0430\u0442\u0430 \u0430\u0433\u0435\u043d\u0446\u0438\u0458\u0430 \u0437\u0430 \u043f\u043e\u0434\u0434\u0440\u0448\u043a\u0430 \u0438 \u0440\u0430\u0437\u0432\u043e\u0458 (\u0421\u0414\u0426) \u0438 \u0414\u043e\u0431\u0440\u043e \u0432\u043b\u0430\u0434\u0435\u0435\u045a\u0435 \u043d\u0430 \u043b\u043e\u043a\u0430\u043b\u043d\u0430\u0442\u0430 \u0434\u0435\u043c\u043e\u043a\u0440\u0430\u0442\u0438\u0458\u0430 \u0438 \u0433\u0440\u0430\u0453\u0430\u043d\u0441\u043a\u043e\u0442\u043e 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[&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"class_list":["post-447","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/user149.delovna.finki.ukim.mk\/index.php?rest_route=\/wp\/v2\/pages\/447","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/user149.delovna.finki.ukim.mk\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/user149.delovna.finki.ukim.mk\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/user149.delovna.finki.ukim.mk\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/user149.delovna.finki.ukim.mk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=447"}],"version-history":[{"count":5,"href":"https:\/\/user149.delovna.finki.ukim.mk\/index.php?rest_route=\/wp\/v2\/pages\/447\/revisions"}],"predecessor-version":[{"id":462,"href":"https:\/\/user149.delovna.finki.ukim.mk\/index.php?rest_route=\/wp\/v2\/pages\/447\/revisions\/462"}],"wp:attachment":[{"href":"https:\/\/user149.delovna.finki.ukim.mk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}