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.
Contents
Aspects regarding the analysis of inflation evolution
A macroeconometric panel data analysis of the shaping factors of labour emigration within the European Union
Accounting’s shift to decision-based costing
The Anglo-Saxon model of employment in the current economic context. The case of United Kingdom
The economic analysis of bureaucracy and government growth
Correlating stock exchange indices under both normal and financial crisis conditions
Improving public sector performance by strenghtening the relationship between audit and accounting
Corporate social responsibility, a strategy to create and consolidate sustainable businesses
The political economy of women’s professional basketball in the United States: A structure-conduct-performance approach
Social cohesion – a post-crisis analysis