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д-р Марина Трпеска

Вонреден професор

Катедра за Сметководство и ревизија

marina.serafimoska@eccf.ukim.edu.mk
+389 (0)2 3286-921

Приемно време:

Понеделник 09:00:00 – 11:00:00 

Вторник 10:00:00 – 12:00:00

Или по договор на email.

Марина Трпеска (род. Серафимоска) има дипломирано на Департманот за Сметководство и ревизија, Економски факултет – Скопје, УКИМ. Во 2008 година има магистрирано на London College, University College of Kensington, Лондон, Велика Британија и се стекнува со звање магистер по сметководство и финансии. Од август 2007 била на едногодишен студиски престој како визитинг истражувач во САД на George Washington University, School of Accountancy, Washington, DC. Во 2013 година ја има одбрането својата докторска дисертација на Економскиот факултет – Скопје од областа на системи за мерење на резултати. Во периодот од септември 2003 до јануари 2005 работи во Министерството за финансии, сектор за трезор. Во јануари 2005 е избрана за помлад асистент на Економски факултет, катедра за сметководство и ревизија, а во декември 2008 е избрана за асистент по група предмети од областа на сметководството. Во 2013 година е избрана за доцент по предметите Сметководство на трошоци и Управувачко сметководство на Економски факултет – Скопје. Во јуни 2018 година е избрана за вонреден професор по Основи на сметководство и Управувачко сметководство.

Ко-автор е на книгата Основи на сметководство (2019), како и на бројни трудови од областа на сметководството и ревизијата. Дополнително на своите редовни активности на факултет, работи и на бројни научни и практични проекти, учестува на конференции, симпозиуми и работилници од областа, а, исто така, рецензира и трудови за меѓународни списанија и конференции.

Предмет

Насоки

Степен

Основи на сметководство

Задолжителен на департманите: Економија, Е-бизнис, Маркетинг, Менаџмент, Надворешна трговија, Сметководство и ревизија и Финансиски менаџмент

Прв циклус на студии

Управувачко сметководство 1

Задолжителен на департманите Сметководство и ревизија и Менаџмент

Изборен на департманите Економија, Е-бизнис, Маркетинг, Надворешна трговија и Финансиски менаџмент

Прв циклус на студии

Управувачко сметководство 2

Задолжителен на департманите Сметководство и ревизија

Изборен на департманите Економија, Е-бизнис, Маркетинг, Менаџмент, Надворешна трговија и Финансиски менаџмент

Прв циклус на студии

Стратегиско сметководство на менаџментот

Сметководство и ревизија

Втор циклус на студии

Мерење на резултатите

Сметководство и ревизија

Втор циклус на студии

Сметководство на менаџментот и контрола

Корпоративен финансиски менаџмент

Втор циклус на студии

Сметководство на менаџментот

Економски науки

Трет циклус студии

Методи на истражување во сметководство

Економски науки

Трет циклус студии

Корпоративно финансиско известување

Економски науки

Трет циклус студии

Стратегиско сметководство на менаџментот

Организациски науки и управување (менаџмент)

Трет циклус студии

Методологија во сметководството

Организациски науки и управување (менаџмент)

Трет циклус студии

Меѓународни списанија

  • Atanasovski, A., Trpeska, M., Lazarevska, Z. B. (2018) “Accounting Students’ and Employers’ Perceptions on Employability Skills in the SEE Country”, European Financial and Accounting Journal, Vol. 33, No. 3, 2018, pp. 55-71, ISSN: 1802-2197
  • Trpeska, M., Atanasovski, A., Lazarevska, Z.B. (2017) “The Relevance of Financial Information and Contents of the New Audit Report for Lending Decisions of Commercial Banks”, Journal of Accounting and Management Information Systems, Vol. 16, No. 4, pp. 455-471
  • Lazarevska, Z.B., Dimitrievska, M., Trpeska, M (2017) “The Professional Skepticism in the Audit Profession in the Republic of Macedonia – Students versus External Auditors”, Economic Development, Journal of the Institute of Economics – Skopje, ISSN: 1875-7741 (online), Vol. 19, No. 1-2, pp. 217-232
  • Trpeska, M., Lazarevska, Z.B., Atanasovski, A. (2016) “Towards Integrated Reporting: Analysis of Information Published on the Companies’ Websites that could be Part of the Integrated Reporting”, CEA Journal of Economics, ISSN: , ISSN: 1875-5250, Vol. 11, No. 2, December 2016, pp. 73-89
  • Lazarevska, Z.B.; Trpeska, M. (2016) “Who is who on the audit services market in the Republic of Macedonia – Big Four versus Non-big Four”, CEA Journal of Economics, ISSN: 1875-5250, Vol. 11, No. 1, June 2016, pp. 21-42
  • Lazarevska, Z.B.; Trpeska, M. (2016) “The new audit report seen through the prism of the certified auditors – Research in the Republic of Macedonia”, Economic Development, Journal of the Institute of Economics – Skopje, ISSN: 1875-7741 (online), Vol. 18, No. 1-2, pp. 91-113
  • Atanasovski, A., Serafimoska, M., Jovanovski, K., Jovevski, D. (2015) “Risk Disclosure Practices in Annual Reports of Listed Companies: Evidence from a Developing Country”, Research Journal of Finance and Accounting, ISSN: 2222-1697 (Paper), 2222-2847 (Online), Vol. 6, No. 1, 2015 pp. 184-192
  • Nachescu, M., Serafimoska, M., Arzova, S. B., Marinov, K., Spasic, D., Uydaci, M. (2009) “Business Ethics Seen by the Students in the Balkan Countries”, published in International Journal of Accounting and Management Information Systems, Vol. 8, No.9 (29), 2009, pp. 408-444
  • Serafimoska, M., Atanasovski, A. (2007) “Auditing Economic Substance of Transactions with Related Parties: Auditor’s Position to Influence Direction of Cross-Border Investments”, Audit Financiar, Vol. 4, No. 9/2007, September 2007, Bucharest, Romania, pp. 25 – 30
  • Minovski, Z., Serafimoska, M. (2006): “Standardization of Financial Reporting in the Republic of Macedonia”, 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

Годишници

  • “The Role of the Accounting in the Fight Against Corruption”, Annual, Faculty of Economics – Skopje, Republic of Macedonia, November 2018, Vol. 53, pp. 531-546
  • “Planning as a Function in a Control System”, Annual, Faculty of Economics – Skopje, Republic of Macedonia, November 2017, Vol. 52, pp. 487-502
  • “Benchmarking Implementation in the Macedonian Companies”, Annual, Faculty of Economics – Skopje, Republic of Macedonia, November 2016, Vol. 51, pp. 471-481
  •  “Contingency Theory in Management Accounting and Performance Measurement”, Annual, Faculty of Economics – Skopje, Republic of Macedonia, October 2015, Vol. 50
  • “Issues, advantages and disadvantages of performance measurement systems in the Republic of Macedonia”, Annual, Faculty of Economics – Skopje, Republic of Macedonia, September 2014, Vol. 49
  • “Analysing of research ideas and writing research papers with the IDEAPUZZLE softvare”, Annual, Faculty of Economics – Skopje, Republic of Macedonia, September 2012, Vol. 47, pp. 379-388
  • “The Relationship between Intelectual Capital and Performance Measurement Systems in the Republic of Macedonia”, Annual, Faculty of Economics – Skopje, Republic of Macedonia, September 2011, Vol. 46
  • “Perception of the Students on Accounting and Marketing Ethics in Balkan Countries”, Annual of the Faculty of Economics – Skopje in December 2009, Vol. 44
  • “Aligning the Balanced Scorecard and a Company’s Strategy Using the Analytic Hierarchy Process”, Annual, Faculty of Economics – Skopje, Republic of Macedonia, September 2008
  • “Issues From Implementation of International Accounting Standard 39 and its Implication to Stakeholders”, Annual, Faculty of Economics – Skopje, Republic of Macedonia, June 2006
  • “Harmonization of Accounting Education on World and Regional Scope”, Annual, Faculty of Economics – Skopje, Republic of Macedonia, June 200

Зборници на конференции

  • Trpeska, M., Atanasovski, A., Lazarevska, Z.B. (2017) Student Perception Versus Emploters Expectation of Accounting Skills and Knowledge After Graduation26th International Scientific Conference on Economic and Social Development – “Building Resilient Society”, 8-9 December 2017, Zagreb, Croatia, pp. 572 – 583
  • Serafimoska, M., Atanasovski, A., Kuzmanova, A., Jovevski, D., Jovanovski, K. (2014) “Applying Performance Measurement Systems for Efficient Incentive Systems – Practice from the Companies in Macedonia”, 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
  • Jovanovski, K., Atanasovski, A., Jovevski, D., Serafimoska, M., Kuzmanova, A. (2014) “Dollarization and the Macroeconomic Policies”, 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
  • Minovski, Z., Serafimoska, M., Kocevski, A. (2010) “Public Sector Accounting in Republic of Macedonia – History and Future Development”, 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 – 1643
  • Nachescu, M., Patchev, P., Shkurti, R. P., Serafimoska, M., Vuko, T., Vukovic, B. (2010) “The Audit Profession in the Balkans”, 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 – 514
  • Minovski, Z., Serafimoska, M. (2009) “Harmonization of Accounting Reporting in the Republic of Macedonia and European Union in Function of Regional Cooperation and Economic Integration”, III International Conference for Regional Cooperation and Economic Integration: Challenges and Opportunities”, organized by Faculty of Economics – Skopje and Custom Authority of the Republic of Macedonia, 15-16 October 2009, Skopje, Republic of Macedonia
  • Serafimoska, M., Trpeski, P. (2008) “History of Financial Sector in Macedonia”, 12th World Congress of Accounting Historians, July 20-24, 2008, Istanbul, Turkey
  • Nedev, B., Lazarevska, Z. B., Minovski, Z., Serafimoska, M. (2007) “Harmonization of Accounting Education in Function of Greater Competitiveness of Companies”, Balkan Countries’ I International Conference for Harmonization on Accounting and Auditing, Trakya University – Faculty of Economics and Administrative Sciences and Association of Accounting and Finance Academicians, 8-9 March 2007, Edirne, Turkey

Монографии

  • Dhamo, S., Shkurti, R. P., Vuko, T.,Serafimoska, M., Nachescu, M., Vukovic, B., Guvemli, O., Ozberecikli, M. (2011) The Audit Profession in the Balkans, Union of Chembers of Certified Public Accountants of Turkey, ISBN: 978-975-555-207-1, Ankara, Turkey

Конференции, симпозиуми и работилници

  • XI International conference – Best Practices for Sustainable Internal Audit, speaker at parallel session on topic: Six Sigma and Lean Techniques for Internal Audit, 11 – 13 April 2019, Lovran, Croatia
  • XIV International Accounting Research Symposium, in organization of INDEM (Universidad Carlos III de Madrid) in collaboration with the Ramón Areces Foundation and the Universidad Autónoma de Madrid, 25-29 June 2018, Madrid, Spain
  • Trpeska, M., Atanasovski, A., Lazarevska, Z.B. (2018) Accounting Students and Employers Perceptions on Employability Skills in SEE Country”, 19th Annual Conference on Finance and Accounting, University of Economics, Faculty for Finance and Accounting, 25 May 2018, Prague, Czech Republic
  • 15th Annual Conference for Management Accounting Research, 8 – 9 March 2018, WHU – Otto Beisheim School of Management, Vallendar, Germany
  • Trpeska, M., Atanasovski, A., Lazarevska, Z.B. (2017) Student Perception Versus Emploters Expectation of Accounting Skills and Knowledge After Graduation26th International Scientific Conference on Economic and Social Development – “Building Resilient Society”, 8-9 December 2017, Zagreb, Croatia
  • Trpeska, M., Atanasovski, A., Lazarevska, Z.B. (2017) “The Relevance of Financial Information and Contents of the New Audit Report for Lending Decisions of Commercial Banks”, 12th International Conference on Accounting and Management Information Systems (AMIS 2017), 6-9 June 2017, Bucharest, Romania
  • International Federation of Accountants Regional Small and Medium – sized Practice (SMP) Forum and workshop EU – REPARIS Education Community of Practice (EduCoP)¸ “Achieving Excelence in Accountants Education: Sharing Good Practices and Opportunities for Reform”, 31 May – 1 June 2017, Vienna, Austria
  • Lazarevska, Z. B., Trpeska, M. (2016) “The Professional Skepticism in the Audit Profession in the Republic of Macedonia – Students versus External Auditors”, Trpeska, M., Lazarevska, Z.B., Atanasovski, A. (2016) “Student Perception versus Employers Expectation of Accounting Skills and Knowledge after graduation”, Atanasovski, A., Trpeska, M. (2016) “IFRS Adoption in Weak Enforcement Environment and Financial Reporting Quality”, International Conference on Accounting, Finance and Financial Institutions – Theory Meets Practice, 19-21 October 2016, Poznan, Poland
  • Achieving Excellence in Education: Aligning University Accounting Curricula to International Benchmarks. EduCoP, EU – REPARIS, 13-15 September 2015, Pristina, Kosovo
  • Lazarevska, Z. B., Trpeska, M.S. (2015) “The New Audit Report Seen Through the Prism of Certified Auditors – Research in the Republic of Macedonia”, 38 th Annual Congress of the European Accounting Association, 28-30 April 2015, Glasgow
  • Serafimoska, M., Atanasovski, A., Kuzmanova, A., Jovevski, D., Jovanovski, K. (2014) “Applying Performance Measurement Systems for Efficient Incentive Systems – Practice from the Companies in Macedonia”, 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
  • Jovanovski, K., Atanasovski, A., Jovevski, D., Serafimoska, M., Kuzmanova, A. (2014) “Dollarization and the Macroeconomic Policies”, 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
  • Achieving Excellence in Education: Aligning University Accounting Curricula to International Benchmarks. EduCoP, EU – REPARIS, 14-17 January2014, Vienna, Austria
  • Nachescu, M., Patchev, P., Shkurti, R. P., Serafimoska, M., Vuko, T., Vukovic, B. (2010) “The Audit Profession in the Balkans”, 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 – 514
  • Minovski, Z., Serafimoska, M., Kocevski, A. (2010) “Public Sector Accounting in Republic of Macedonia – History and Future Development”, 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 – 1643
  • EDEN Doctoral Seminar on Doctoral Dissertation Writing, European Institute for Advanced Studies in Management (EIASM) and ISM University of Management and Economics, 28 June – 2 July 2010, Vilnius, Lithuania
  • Serafimoska, M., Santa, M. (2010) “Implementation of the ERP System in the Government Institutions – The Case of Macedonian Government Institution”, 10th Manufacturing Accounting Research Conference, European Institute for Advanced Studies in Management (EIASM) and University of Gent, June 2010, Gent, Belgium
  • Minovski, Z., Serafimoska, M. (2009) “Harmonization of Accounting Reporting in the Republic of Macedonia and European Union in Function of Regional Cooperation and Economic Integration”, III International Conference for Regional Cooperation and Economic Integration: Challenges and Opportunities”, organized by Faculty of Economics – Skopje and Custom Authority of the Republic of Macedonia, 15-16 October 2009, Skopje, Republic of Macedonia
  • Serafimoska, M. (2009) “Implementation of Performance Measurement Systems in Macedonian Companies”, 9th Manufacturing Accounting Research Conference, European Institute for Advanced Studies in Management (EIASM) and University of Munster, June 2009, Munster, Germany
  • Serafimoska, M., Trpeski, P. (2008) “History of Financial Sector in Macedonia”, 12th World Congress of Accounting Historians, July 20-24, 2008, Istanbul, Turkey
  • American Accounting Association, International Accounting Section and IAAER Joint 2008 Midyear Conference and Annual Doctoral/New Faculty Consortium, February 7 – 9, 2008, San Diego, California, USA
  • Lazarevska, Z. B., Serafimoska, M., Kocevski, A. (2007) “The Auditing Profession in Republic of Macedonia in the spirit of integration towards the EU”, International Conference – Challenges of Economic Science and Practice in the EU Integration Process, University of Nis, Faculty of Economics, October 2007, Nis, Serbia
  • Serafimoska, M., Eftimov, Lj. (2007) “Contribution of Balanced Scorecard and Intellectual Capital in Performance Measurement of Companies”, 8th Manufacturing Accounting Research – 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
  • Eftimov, Lj., Serafimoska, M. (2007) “The Evolution of Balanced Scorecard as a Strategic Management Tool”, 30th Jubilee International Convention and 4th Alpe Adria Universities Initiative, Information Systems Security and Business Intelligence Systems, Opatia, Croatia, May 2007
  • Nedev, B., Lazarevska, Z. B., Minovski, Z., Serafimoska, M. (2007) “Harmonization of Accounting Education in Function of Greater Competitiveness of Companies”, Balkan Countries’ I International Conference for Harmonization on Accounting and Auditing, Trakya University – Faculty of Economics and Administrative Sciences and Association of Accounting and Finance Academicians, 8-9 March 2007, Edirne, Turkey
  • Minovski, Z., Serafimoska, M. (2006): “Standardization of Financial Reporting in the Republic of Macedonia”, 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
  • Lazarevska, Z. B., Serafimoska, M., Kocevski, A. (2006) “Professional The Professional Education of the Auditors in the European Union Countries and Republic of Macedonia – A Comparative Approach“, the 10th World Congress of Accounting Educators & The 3rd Annual International Accounting Conference, International Association for Accounting Education and Research, November 2006, Istanbul, Turkey
  • Lazarevska, Z. B., Serafimoska, M., Kocevski, A. (2006) “Impact on the Budget Funds Utilization – the case with Republic of Macedonia”, International Conference in Value Adding to the Financial World, October 2006, Johannesburg, South African Republic

Проекти и други професионални активности

  • Тим лидер на модулите Буџетирање и Внатрешна ревизија за обука на општинските советници финансиран од страна на УНДП и Швајцарската агенција за поддршка и развој (СДЦ).
  • Спроведена ПЕФА методологија за оценка на јавниот финансиски менаџмент на селектирани општини во 2015 и 2017 година како дел од проектите Зајакнување на општинските совети поддржан од УНДП и Швајцарската агенција за поддршка и развој (СДЦ) и Добро владеење на локалната демократија и граѓанското учество на ниво на ниво на локална самоуправа поддржан од Цивика Мобилитас и Швајцарската агенција за поддршка и развој (СДЦ).
  • Учество во преведување на Меѓународните стандарди за финансиско известување (МСФИ)/Меѓународните сметководствени стандарди (МСС) и Меѓународните стандарди за ревизија (МСР), како и Кодексот на етика на
  • Тим лидер на модулите Управувачко сметководство (на ниво на Диплома) и Управување со финансии (на ниво на Сертификат) за стекнување на звање Овластен сметководител во јавен сектор и на модулот Финансиско известување за стекнување на звање Овластен интерен ревизор во јавен сектор во организација на CEF Љубљана, Словенија.
  • Изработка на сметководствени политики за јавно претпријатие.
  • Изработка на сметководствени политики и процедури за буџетирање за единиците во состав на Универзитетот Св. Кирил и Методиј.
  • Учество во изработка на база за сертифицирање на овластени ревизори.
  • Спроведени бројни супервештачења како овластен вештак.
  • Спроведени проценки на вредноста на капиталот на компании како овластен проценител
70 години

Во 2020 Економскиот факултет при Универзитетот “Св. Кирил и Методиј” во Скопје слави 70 години од своето основање.