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Rolul bugetelor de instrument de management în administrația publică. Aplicabilitatea IPSAS 24 în România

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cris.sourceIdoai:irek.ase.md:123456789/1615
dc.creatorOlaru, Elena Alina
dc.date2021-12-20T10:16:05Z
dc.date2021-12-20T10:16:05Z
dc.date2021-04
dc.date.accessioned2023-11-13T20:55:40Z
dc.date.available2023-11-13T20:55:40Z
dc.descriptionOLARU, Elena Alina. Rolul bugetelor de instrument de management în administrația publică. Aplicabilitatea IPSAS 24 în România. In: International scientific conference on accounting, ISCA 2021 [online]: Culegere de articole științifice, 10 Edition, April 1-2, 2021. Chişinău: ASEM, 2021, pp. 144-151. ISBN 978-9975-155-25-0.
dc.descriptionThis research is based on the assumption that, in many public administrations, budgets are not just intended to provide additional information; are powers of legal value that make them autonomous documents. Therefore, the aim of the research was to analyse the relations between politicians and managers, focusing in particular on the governance models used in the Romanian public administration and on the role of budgeting in these cases. We also analysed the content and constraints of IPSAS 24, from which the difficulties of its application in Romania arose. Our research has led to the firm belief that IPSAS 24 must be complemented by an international standard specifically dedicated to budgeting. This should include a European version that takes into account the ESA 2010 and the COFOG classification. JEL: M41.
dc.formatapplication/pdf
dc.identifier978-9975-155-25-0
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1615
dc.identifier.urihttps://cris.ase.md/handle/123456789/5057
dc.languageother
dc.publisherASEM
dc.subjectbudget
dc.subjectauthorisation Function
dc.subjectIPSAS 24
dc.subjectaccounting of public institutions
dc.titleRolul bugetelor de instrument de management în administrația publică. Aplicabilitatea IPSAS 24 în România
dc.typeArticle
dspace.entity.typePublication
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