Implementation of the Tender by the Municipal Service Administration from the Aspect of Management in the Municipalities of the Republic of Serbia


  • Jelena Vitomir University of Business Studies, Faculty of Business and Finance
  • Sonja Tomaš-Miskin Economic School Banja Luka
  • Mladen Ivić PIM University of Banja Luka
  • Slobodan Popović Economic Academy Novi Sad, Faculty of Economics and Engineering Management



tender, utility management, benefit, municial service administration, Serbia


Local Affairs Administration established by local self-governments in the 2016-2019 period calls for tenders more and more frequently. Beside public utility companies founded by local self-government units there is an increasing number of the so called “other enterprises” taking part in the bidding. The aim of the authors was to determine at what prices the Local Affairs Administration concluded agreements with the said enterprises that participated in the public bidding. The authors came to relevant findings as they had an insight in the agreements concluded between the Local Affairs Administration and the bidders in the 2017-2019 period. Accordingly, the authors` contribution is in finding that following calling for tenders and tender procedures agreements between the Local Affairs Administration and bidders are concluded at prices that are lower than in case of direct bargaining between the Local Affairs Administration and public utility companies. That is, conducting tender procedures is beneficial to the Local Affairs Administration as less money of taxpayers is spent on the same public utility service.


Alesina, A. & Ardagna, S. (2013) The Design of Fiscal Adjustments, Tax Policy and the Economy, 27(1), pp. 19-68.

Alibegović, D., Hodžić, S. & Bečić, E. (2018) Limited Fiscal Autonomy of Croatian Large Cities, Lex Localis–Journal of Local Self-Government, 16(1), pp, 107–128.

Auerbach, J. A. (2019) Tax Equivalences and Their Implications, Tax Policy and the Economy, 33, pp. 81-107.

Baker, R. S., Kueng, L., McGranahan, L. & Melzer, T. B. (2018) Do Household Finances Constrain Unconventional Fiscal Policy, Tax Policy and the Economy, 33, pp. 1-32.

Baybeck, B., Berry, W. D. & Siegel, D. A. (2011) A strategic theory of policy diffusion via intergovernmental competition, The Journal of Politics, 73(1), pp. 232-247.

Blankley, A.I., Hurtt, D.N. & MacGregor, J.E. (2012) Abnormal Audit Fees and Restatements, Journal of Practice & Theory, 31, pp. 79-96.

Brlečić-Valčić, S. & Bagarić, L. (2017) Return on strategic effectiveness – the need for synchronising growth and development strategies in the hotel industry using revenue management, Economic Research-Ekonomska Istraživanja, 30(1), pp. 1631-1654.

Davis, J. & Nicholson-Crotty, S. (2016) Partisanship and tax competition in the American states, Journal of Public Policy, 36(3), pp. 437-456.

Dmitrović-Šaponja, Lj. & Suljović, E. (2017) Strategic management accounting in the Republic of Serbia, Economic Research-Ekonomska Istraživanja, 30(1), pp. 1829-1839.

Dobroszek, J., Zarzycka, E., Almasan, A. & Circa, C. (2019) Managers’ perception of the management accounting information system in transition countries, Economic Research-Ekonomska Istraživanja, 32(1), pp. 2798-2817.

Dražić-Lutilsky, I., Vašiček, V. &Vašiček, D. (2012) Planiranje i kontrola troškova u Hrvatskom Javnom Sektoru, Economic Research-Ekonomska Istraživanja, 25(2), pp. 413-434.

Durocher, S. & Gendron, Y. (2014) Epistemic commitment and cognitive disunity toward fair-value accounting, Accounting and Business Research, 44(6), pp. 630-655.

Ege, M. S. (2015) Does internal audit function quality deter management misconduct, The Accounting Review, 90(2), pp. 495–527.

Finžgar, M. & Brezovnik, B. (2019) Direct International Comparison of EU Member States Fiscal Decentralization Systems with the Conceptual Index of Fiscal Decentralization (CIFD) in the Context of European Charter of Local Self-Government (ECLSG), Transylvanian Review of Administrative Sciences, 56, pp. 41-59.

Fusco, F. & Ricci, P. (2019) What is the stock of the situation. A bibliometric analysis on social and environmental accounting research in public sector?, International Journal of Public Sector Management, 32(1), pp. 21-41.

Hafsa, A. & Cohen, A. D. (2019) Stakeholder attributes and attitudes during privatization: a New Zealand case study, International Journal of Public Sector Management, 32(2), pp. 157-174.

Han, Y. (2017) Has the “Non-Clean” Internal Control Audit Opinion Received Sufficient Attention?—Evidence from the Perspective of Creditors, Journal of Central University of Finance and Economics, 8, pp. 57-64.

Horvat, T. Žvorc, B. & Skoko, H. (2019) Impact of school management on legally adequate content of a budget plan: The evidence from Slovenia, Economic Research-Ekonomska Istraživanja, 32(1), pp. 3502-3518.

Hribar, P., Kravet, T. & Wilson, R. (2014) A New Measure of Accounting Quality, Review of Accounting Studies, 19, pp. 506-538.

Jeongseok, L. (2019) Grounded theory of knowledge process on public ecosystem managers in Seoul, International Journal of Public Sector Management, 32(2), pp. 175-190.

Jovanović, T., Dražić-Lutilsky, I. & Vašiček, D. (2019) Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals – the case of Slovenia and Croatia, Economic Research-Ekonomska Istraživanja, 32(1), pp. 3754-3772.

Lee, J. E. (2016) CEO Overconfidence and the Effectiveness of Internal Control over Financial Reporting, The journal of applied business research, 32, pp. 81-100.

Liang, L. & Riedl, E. (2014) The Effect of Fair Value versus Historical Cost Reporting Model on Analyst Forecast Accuracy, The Accounting Review, 89(3), pp. 1151-1177.

Liebman, J. & Ramsey, D. (2019) Independent Taxation, Horizontal Equity, and Return-Free Filing, Tax Policy and the Economy, 33, pp. 109-130.

Liu, Y. (2010) The Study of the Application Status of Fair Value Accounting in China, International Journal of Business and Management, 5(9), pp. 155-158.

Lančarič, D., Chebeň, J. & Savov, R. (2015) Factors influencing the implementation of diversity management in business organisations in a transition economy. The case of Slovakia, Economic Research-Ekonomska Istraživanja, 28(1), pp. 1162-1184.

Kukovič, S., Haček, M. & Bukovnik, A. (2016) The Issue of Local Autonomy in the Slovenian Local Government System, LexLocalis–Journal of Local Self-Government, 14(3), pp. 303 – 320.

Malone, L., Tarca, A. & Wee, M. (2016) IFRS non-GAAP earnings disclosures and fair value measurement, Accounting & Finance, 56(1), pp. 59-97.

Majstorović, A, Popović, Slobodan. & Volf, D. (2015) Teorija i politika bilansa, drugo izmenjeno i dopunjeno izdanje (Novi Sad: Feljton).

Marston, C. & Shrives, P. (1991) The use of disclosure indices in accounting research: A review article, The British Accounting Review, 23(3), pp. 195-210.

Mijić, R. & Popović, S. (2016) Finansijsko Računovodstvo (Banja Luka: City print).

Mikušová, M. & Horváthová, P. (2019) Prepared for a crisis? Basic elements of crisis management in an organisation, Economic Research-Ekonomska Istraživanja, 32(1), pp 1844-1868.

Pecek, B. & Kovacic, A. (2011) Business Process Management: Use of Simulation in the Public Sector, Economic Research-Ekonomska Istraživanja, 24(1), pp. 95-106.

Perry, T. & Shivdasani, A. (2005) Do Boards Affect Performance? Evidence from Corporate Restructuring, Journal of Business, 8, pp. 231-246.

Pernek, F. (2001) Finančno pravo in javne finance-splošni del (Maribor: Pravna fakulteta).

Petera, P. & Šoljaková, Lj. (2020) Use of strategic management accounting techniques by companies in the Czech Republic, Economic Research-Ekonomska Istraživanja, 33(1), pp. 46-67.

Popović S. (2014) Socio-ekonomski faktori ograničenja razvoja agrara (Novi Sad: Feljton).

Popović, S., Majstorović, A. & Grublješić, Ž. (2015) Valuation of facilities in use and application of international accounting standards, Аctual problems of economics, 3, pp. 379-387.

Popović, S., Novaković, S., Đuranović, D., Mijić, R., Grublješić, Ž, Aničić, J. & Majstorović, A. (2017) Application of international accounting standard-16 in a public company with predominantly agricultural activities, Economic Research-Ekonomska Istraživanja, 30(1), pp. 1850–1864.

Propheter, G. (2019) Do professional sport franchise owners overpromise and under deliver the public? Lessons from Brooklyn’s Barclays Center, International Journal of Public Sector Management, 32(1), pp. 80-101.

Rădulescu, M. & Druica, E. (2014) The impact of fiscal policy on foreign direct investments. Empiric evidence from Romania, Economic Research-Ekonomska Istraživanja, 27(1), pp. 86-106.

Rašić-Bakarić, I. (2012) A Proposal for A New Administrative-Territorial Division of the Republic of Croatia, Economic Research-Ekonomska Istraživanja, 25(2), pp. 397-411.

Renyu, H. & Kaishi, N. (2015) The application of xbrl in enterprises’internal control report, Theoretical Economics Letters, 5, pp. 179-184.

Ruhnke, K. & Schmidt, M. (2014) The audit expectation gap: existence, causes, and the impact of changes, Accounting and Business Research, 44(5), pp. 572-601.

Santos Curto, H. & Dias, Á. (2014) Administrative reforms and performance of local public policies, International Journal of Public Sector Management, 27(6), pp. 462-474(13).

Scalera, F. (2016) The Balkan Area Development: Threats and Opportunities for Italian Companies’ Investment Strategies, International Journal of Business and Management, 11(10), pp. 37-50.

Setnikar-Cankar, S., Seljak, J. & Petkovšek, V. (2014) Factors that influence cross-border cooperation between businesses in the Alps–Adriatic region, Economic Research-Ekonomska Istraživanja, 27(1), pp. 304-319.

Stojarová, V. (2019) Migration Policies of the Czech and Slovak Republics since 1989 – Restrictive, Liberal, Integrative or Circular?, Transylvanian Review of Administrative Sciences, 56, pp. 97-114.

Svoboda, P. (2007) Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards, Agric. Econ.–Czech, 53, pp. 446–474.

Tackie, G., Mrafo-Yiadom, E. & Achina, S. (2016) Determinants of Internal Audit Effectiveness in Decentralized Local Government Administrative Systems, International Journal of Business and Management, 11(11), pp. 184-195.

Topcu, M. & Çoban, S. (2017) Financial development and firm growth in Turkish manufacturing industry: evidence from heterogeneous panel based non-causality test, Economic Research-Ekonomska Istraživanja, 30(1), pp. 1758-1769.

Vranješ, M. (2011) Finansijsko pravo (Beograd: Zavod za udžbenike).

Wang, Q., Huang, D. & Young, E. (2014) Internal Control Information Disclosure Situation Analysis—Based on Studies of the Shenzhen Stock Exchange from 2008 to 2012, Taxation and Economy, 1, pp. 57-62.

Wang, W. (2016) Exploring the determinants of network effectiveness: The case of neighborhood governance networks in Beijing, Journal of Public Administration Research and Theory, 26(2), pp. 375-388.

Williams, P. & Rodgers, J. (1995) The Accounting Review and the Production of Accounting Knowledge, Critical Perspectives on Accounting, 6(3), pp. 263-287.

Williams C. (2010) Principi menadžmenta (Beograd: Data Status).






Most read articles by the same author(s)