The accounting profession and financial reporting quality development are moving alongside market economy development, which contributes to financial system stability and increases capital market efficiency and the efficiency of the entire economy. This paper researches the influence of certain factors on financial reporting quality improvement in Serbia. The paper aims to identify the restrictions and problems in IAS/IFRS application, determine the effect of the factors with the most significant influence and recommend solutions for competent government institutions to establish quality financial reporting systems that will significantly contribute to local enterprise international competitiveness growth and increase. Results of the conducted empirical research showed numerous weaknesses in the system of financial reporting in the Republic of Serbia, which are reflected in frequent changes in legal regulations, small participation of the accounting profession in the enactment of legal regulations, often selective application of IFRS, the absence of national accounting standards, insufficient practical education and improvement of accounting personnel, unadjusted Legal Regulation with EU Directive 2013/34EU and others. Therefore, at the end of the paper, recommendations were given to the competent institutions in the Republic of Serbia to improve and modernize the field of financial reporting, which would affect companies' performance on domestic and international markets.

Fiscal policy measures are necessary weapons to overcome the economic crisis caused by the Coronavirus. State intervention and implementation of adequate measures can significantly protect the domestic economy and thus speed up the recovery. The focus of the paper are the fiscal policy measures implemented by the Republic of Serbia during and after the introduction of the state of emergency, as well as plans for the measures in the future. As a country in transition with lower economic growth than other EU member states, Serbia has followed the trends of implementing fiscal policy measures following the example of the most powerful economies in the world. Relevant international and domestic sources were used for the analysis. The results of the research show that Serbia has implemented adequate measures to overcome the crisis, but in comparison with the countries of the European Union, providing financial resources is one of the biggest problems in the given period.

In this paper the authors analyzes the process of improving the efficiency of the national economy in regards to solving the problem of transitional recession, with a special review of the issue of corruption. The problem of improving the efficiency of the national economy, apart from the direct economic factors, is in close correlation with the establishing of efficient state regulations, efficiency of the legal system and an independent judiciary system, but also with the establishing of professional management in previously state-run companies.

U radu se daje analiza uloge procesa unapređenja znanja savremenih poslovnih organizacija u funkciji uspostavljanja konkurentske sposobnosti

Project planning implies determination of the development goals related to the specific ideas, plans, activites and priorites in their implementation. Predictions determine the assumptions as the grounds on which appropriate decisions are made. Accordingly, the right choice of development activities, organizational potentials, appropriate resources, as well as the time dimension related to the project are of the great importance. The basic purpose of strategic management is contained in the project planning, project management and exchange of project information.