IDEAS home Printed from https://ideas.repec.org/a/aud/audfin/v15y2017i146p254.html
   My bibliography  Save this article

The role of the internal control systems implementation in the corruption prevention process for the Romanian public entities

Author

Listed:
  • Carmen Pirvan

    (Bucharest University of Economic Studies)

  • Ileana Nisulescu

    (Bucharest University of Economic Studies)

Abstract

Transparency International estimates that corruption affects competition, hinders the performance of companies, hinders economic development, generates undue costs for people and companies alike, and for a healthy business environment. Efforts are needed from both the public sector and the private one in order to prevent corruption in all its forms and to enable profitable and stable business development. The latest edition of the Global Corruption Barometer shows that 49% of respondents perceive the business environment in Romania as corrupt or extremely corrupt and 64% of Romanians believe that corruption has increased in the last two years. The paper sought to determine how the companies with the largest financial resources, under the authority or coordination of the Ministry of Energy (MOE), Ministry of Economy, Trade and Relations with Business (METRB), Ministry of Transport (MT), comply with the requirements of the National Anticorruption strategy and transparency in terms of structure on increasing transparency and standardizing public information display, and also for the implementation of internal control standards management. Also, the aim of the paper was to make an analysis of what the National Anti-Corruption Strategy has meant for the 2012-2015 period in terms of results against the objectives set by the National Anti-Corruption Strategy for 2016-2020.

Suggested Citation

  • Carmen Pirvan & Ileana Nisulescu, 2017. "The role of the internal control systems implementation in the corruption prevention process for the Romanian public entities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(146), pages 254-254.
    • Handle: RePEc:aud:audfin:v:15:y:2017:i:146:p:254
    as

    Download full text from publisher

    File URL: http://revista.cafr.ro/temp/Article_9537.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Peter Graeff & Gert Svendsen, 2013. "Trust and corruption: The influence of positive and negative social capital on the economic development in the European Union," Quality & Quantity: International Journal of Methodology, Springer, vol. 47(5), pages 2829-2846, August.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Andreas Tsounis & Despoina Xanthopoulou & Evangelia Demerouti & Konstantinos Kafetsios & Ioannis Tsaousis, 2023. "Workplace Social Capital: Redefining and Measuring the Construct," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 165(2), pages 555-583, January.
    2. Burhan, Nik Ahmad Sufian & Che Razak, Razli & Salleh, Fauzilah & Labastida Tovar, María Elena, 2017. "Intelligence and the Ease of Doing Business: Does Intellectual Class Facilitate Leadership and Entrepreneurship?," MPRA Paper 77503, University Library of Munich, Germany.
    3. Isabel Saz-Gil & Ignacio Bretos & Millán Díaz-Foncea, 2021. "Cooperatives and Social Capital: A Narrative Literature Review and Directions for Future Research," Sustainability, MDPI, vol. 13(2), pages 1-18, January.
    4. Borlea Sorin Nicolae & Achim Monica Violeta & Rus Alexandra Ioana Daniela, 2019. "Behavioral Determinants of Corruption. A Cross-Country Survey," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 29(1), pages 21-39, March.
    5. Md. Masud-All-Kamal & S. M. Monirul Hassan, 2018. "The link between social capital and disaster recovery: evidence from coastal communities in Bangladesh," Natural Hazards: Journal of the International Society for the Prevention and Mitigation of Natural Hazards, Springer;International Society for the Prevention and Mitigation of Natural Hazards, vol. 93(3), pages 1547-1564, September.
    6. Andrea F.M. Martinangeli & Marina Povitkina & Sverker C. Jagers & Bo Rothstein, 2020. "Institutional Quality Causes Social Trust: Experimental Evidence on Trusting Under the Shadow of Doubt," Working Papers tax-mpg-rps-2020-04, Max Planck Institute for Tax Law and Public Finance.
    7. Silviu DU?ULESCU & Ileana NI?ULESCU-ASHRAFZADEH, 2016. "Corruption in Romania," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(138), pages 680-680, June.
    8. Ignatov Augustin, 2019. "Institutional Efficiency, Entrepreneurship, and the Premises of Economic Development in the Eastern European Countries," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, vol. 64(2), pages 12-32, August.
    9. Hanyu Xiao & Ting Gong & Chilik Yu & Wen-Jong Juang & Baishun Yuan, 2020. "Citizens’ Confidence in Government Control of Corruption: An Empirical Analysis," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 152(3), pages 877-897, December.
    10. Vongvisitsin, Thanakarn Bella & Huang, Wei-Jue & King, Brian, 2024. "Urban community-based tourism development: A networked social capital model," Annals of Tourism Research, Elsevier, vol. 106(C).
    11. Marco Marozzi, 2015. "Measuring Trust in European Public Institutions," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 123(3), pages 879-895, September.
    12. Camelia Negri, 2023. "Causes and Determinants of Perceived Corruption in the EU countries: a Panel Data Approach," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 75-86.
    13. Giuseppe Terzo, 2021. "Social capital, social economy and economic resilience of Italian provinces," Papers in Regional Science, Wiley Blackwell, vol. 100(5), pages 1113-1135, October.
    14. Kee Hoon Chung & Hyeok Yong Kwon, 2021. "Trust and the protection of property rights: evidence from global regions," Public Choice, Springer, vol. 189(3), pages 493-513, December.
    15. Nguyen, Jessica & Dinh, Tue & Selart, Marcus, 2020. "The predicting abilities of social trust and good governance on economic crisis duration," SocArXiv bjkpd, Center for Open Science.
    16. Julien Hanoteau & Gandhi Pawitan & Virginie Vial, 2021. "Does social capital reduce entrepreneurs' petty corruption? Evidence across Indonesian regions," Papers in Regional Science, Wiley Blackwell, vol. 100(3), pages 651-670, June.
    17. Luca Andriani & Gaygysyz Ashyrov, 2022. "Corruption and life satisfaction: Evidence from a transition survey," Kyklos, Wiley Blackwell, vol. 75(4), pages 511-535, November.
    18. Robert Neumann, 2016. "Understanding trustworthiness: using response latencies from CATI surveys to learn about the “crucial” variable in trust research," Quality & Quantity: International Journal of Methodology, Springer, vol. 50(1), pages 43-64, January.
    19. Burhan, Nik Ahmad Sufian & Che Razak, Razli & Salleh, Fauzilah & Labastida Tovar, María Elena, 2017. "The higher intelligence of the ‘creative minority’ provides the infrastructure for entrepreneurial innovation," Intelligence, Elsevier, vol. 65(C), pages 93-106.
    20. Kurt Pedersen & Gunnar Lind Haase Svendsen & Gert Tinggaard Svendsen, 2013. "Multinational Enterprises and Social Capital as Location Factor: A Review," Business and Management Research, Business and Management Research, Sciedu Press, vol. 2(3), pages 81-89, September.

    More about this item

    Keywords

    corruption; the European Union; the National Anticorruption Strategy; information transparency; public entities; internal control;
    All these keywords.

    JEL classification:

    • C51 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Model Construction and Estimation
    • D03 - Microeconomics - - General - - - Behavioral Microeconomics: Underlying Principles
    • O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements

    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:aud:audfin:v:15:y:2017:i:146:p:254. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Dumitru Valentin Florentin (email available below). General contact details of provider: http://revista.cafr.ro/ .

    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.