MEASURING PERFORMANCE OF HOW GOODS CONSTITUTING PUBLIC AND PRIVATE SECTORS OF THE STATE AND ADMINISTRATIVE-TERRITORIAL DIVISIONS ARE USED
Abstract
Along with solving the public bookkeeping dilemma: CASH ACCOUNTING vs. ACCRUALS BASIS OF ACCOUNTING there is a drive for implementing elements of management accounting in order to track the velocity of the economic phenomenon and the judicious evaluation of the performance of public resource consumption. Therefore we proposed a set of indicators to measure the effect and appraise credibly the performance of public resource consumption that shape the public and private sector of the state (or the one of the administrative-territorial divisions). The eventuality of implementing a managerial system alongside with adopting the accrual accounting and the reasonable implementation of international accounting standards for the private sector will definitely lead to obtaining realistic financial standings.References
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5. *** Ordinul nr. 1917/2005 pentru aprobarea Normelor metodologice privind organizarea si conducerea contabilitatii institutiilor publice, publicat în Monitorul Oficial al Romaniei, Partea I, nr. 1.186 din 29 decembrie 2005
2. Dragu G.G., Puţan A., Aitai M., 2010, Balance cash-flow models for public institutions – clients and suppliers, Annales Universitatis Apulensis Series Oeconomica, nr. 12, vol. I.
3. Roman C., Roman A.G., Tabără V., 2007, Control financiar şi audit public, Bucureşti, Editura Economică
4. Tiron Tudor A., 2007, Performance audit in public sector entities–A new challenge for Eastern European countries, Transylvanian Review of Administrative Sciences, volumul 19
5. *** Ordinul nr. 1917/2005 pentru aprobarea Normelor metodologice privind organizarea si conducerea contabilitatii institutiilor publice, publicat în Monitorul Oficial al Romaniei, Partea I, nr. 1.186 din 29 decembrie 2005
How to Cite
DINEŞ, Nicolae; CIOARĂ, Marius Alexandru.
MEASURING PERFORMANCE OF HOW GOODS CONSTITUTING PUBLIC AND PRIVATE SECTORS OF THE STATE AND ADMINISTRATIVE-TERRITORIAL DIVISIONS ARE USED.
Journal of Doctoral Studies. Accounting, [S.l.], v. 1, n. 1-2, apr. 2013.
ISSN 2247 – 6660. Available at: <http://journals.uab.ro/index.php/accounting/article/view/7>. Date accessed: 17 nov. 2024.
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Articles
