IDEAS home Printed from https://ideas.repec.org/a/aio/aucsse/v2y2022i50p31-38.html
   My bibliography  Save this article

Implications Of The Information System Regarding The Budgetary Execution Of Expenditures On The Accounting Management Of Public Institutions

Author

Listed:
  • Valeriu Brabete

    (University of Craiova, Faculty of Economics and Business Administration, Craiova, Romania)

Abstract

Within the national economy, the public sector occupies an important place due to the specific activities carried out within it, activities considered indispensable for the smooth running of society, both at the central and local level. Within the financial-accounting management of public institutions, particular importance is assigned to the phases of budget execution of expenses. Our study proposed an analysis of the four phases of the budget execution process of expenses, from the perspective of the specific processing of each phase and the methodological implications on accounting management, trying to highlight both the necessary information and the information provided, so that, finally, to be able to conclude on the contribution that these phases have in supporting the general approach of substantiating some decisions by the financial-accounting management.

Suggested Citation

  • Valeriu Brabete, 2022. "Implications Of The Information System Regarding The Budgetary Execution Of Expenditures On The Accounting Management Of Public Institutions," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(50), pages 31-38, December.
    • Handle: RePEc:aio:aucsse:v:2:y:2022:i:50:p:31-38
    as

    Download full text from publisher

    File URL: http://feaa.ucv.ro/annals/v2_2022/004.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    budgetary expenses; budget execution; the phases of budget execution; conceptual delimitations; financial management accounting;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aio:aucsse:v:2:y:2022:i:50:p:31-38. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Anca Bandoi The email address of this maintainer does not seem to be valid anymore. Please ask Anca Bandoi to update the entry or send us the correct address (email available below). General contact details of provider: https://edirc.repec.org/data/fecraro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.