Record Details

The Role of Accounting and Internal Control in Reducing Bureaucracy in the Public Sector

The Journal of Economic Development, Environment and People

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Field Value
 
Title The Role of Accounting and Internal Control in Reducing Bureaucracy in the Public Sector
 
Creator Ionescu, Luminita
 
Subject accountability, internal control
internal control, accounting information, bureaucracy
M40, M42
 
Description  The aim of this paper is to present the relation between efficient internal control and accounting procedures and how the internal control system could play an important role in reducing bureaucracy. Nowadays, the government accounting and control of public finances are a national and international priority, in the context refugee crisis and terrorist attacks. Modernization of the public sector accounting could accelerate the process of reducing bureaucracy by implementing accounting information system and electronic signature. The reform of the public administration in all European countries developed new control techniques and procedures in order to control public sector budget and financial activity. Efficient intern control procedure and managerial responsibility could contribute to good governance, transparency and low level of bureaucracy. 
 
Publisher Spiru Haret University
 
Contributor —
 
Date 2016-12-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Format application/pdf
text/html
 
Identifier http://ojs.spiruharet.ro/index.php/jedep/article/view/1644
10.26458/jedep.v5i4.511
 
Source Journal of Economic Development, Environment and People; Vol 5, No 4 (2016); 46-51
2285-3642
 
Language eng
 
Relation http://ojs.spiruharet.ro/index.php/jedep/article/view/1644/pdf
http://ojs.spiruharet.ro/index.php/jedep/article/view/1644/html
http://ojs.spiruharet.ro/index.php/jedep/article/downloadSuppFile/1644/103
 
Rights Copyright (c) 2016 Luminita Ionescu
http://creativecommons.org/licenses/by-nc-sa/4.0