Theoretical and Applied Economics
No. 11 / 2012 (576)
Improving public sector performance by strenghtening the relationship between audit and accounting
National School of Political Studies and Public Administration, Bucharest
Abstract. If twenty years ago the financial activities of any Romanian enterprise were the sole responsibility of the accountant, nowadays the relationships of the economical entities within theirselves and with their environment are too complex to be handled just by accounting departments. Around accounting there have appeared a significant number of activities like Controlling and Auditing which are meant to link Accounting with the strategic management. In this regard the paper approaches the relationship between internal public audit and accounting which improves decisions making process in public sector. The research methodology aims to study these relationships and determine how they can work to the benefit of increasing public sector performance. The conclusions of the research shape aspects of accounting and auditing improvement as main strategic components for insuring performance in the public sector.
Keywords: audit; controlling; accounting; public sector performance.
Contents
- Aspects regarding the analysis
of inflation evolution
Constantin ANGHELACHE
Vergil VOINEAGU
Gabriela-Victoria ANGHELACHE
Alexandru MANOLE
- A macroeconometric panel data analysis
of the shaping factors of labour emigration
within the European Union
Liana SON
Graţiela Georgiana NOJA
- Accounting’s shift to decision-based costing
Gary COKINS
Sorinel CĂPUŞNEANU
Sorin BRICIU
- The Anglo-Saxon model of employment
in the current economic context.
The case of United Kingdom
Mirela Ionela ACELEANU
- The economic analysis of bureaucracy
and government growth
Mihai UNGUREANU
Diana IANCU
- Correlating stock exchange indices
under both normal and financial crisis conditions
Gabriela-Victoria ANGHELACHE
Andreea NEGRU CIOBANU
- Improving public sector performance
by strenghtening the relationship
between audit and accounting
Adelina DUMITRESCU
- Corporate social responsibility,
a strategy to create and consolidate
sustainable businesses
Mariana Cristina GANESCU
- The political economy of women’s professional
basketball in the United States:
A structure-conduct-performance approach
Ariel ANTHONY
Steven B. CAUDILL
Franklin G. MIXON, Jr.
- Social cohesion – a post-crisis analysis
Alina Magdalena MANOLE