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The Impact Of The Internal / Managerial Control Over Accounting

Author

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  • Guni Claudia Nicoleta

    (Spiru Haret University,)

Abstract

The increasing need for information in the public sector entities, corroborated with the need to provide comparable and transparent information, have constituted consequences of the development and popularization of IPSAS standards, high quality standards inspired by IFRS, which, since 1996, have led to the development of an original doctrine on all public sector issues. The process of developing the accounting of public institutions, includes the adoption of accrual accounting in the assessment and reporting of the financial performances in accordance with IPSAS, according to which the use of accrual accounting is a principle of accounting by which transactions and events are recognized at the time of their occurrence and not at the time of their materialization in cash or cash equivalents received or paid.

Suggested Citation

  • Guni Claudia Nicoleta, 2018. "The Impact Of The Internal / Managerial Control Over Accounting," Management Strategies Journal, Constantin Brancoveanu University, vol. 42(4), pages 200-207.
    • Handle: RePEc:brc:journl:v:42:y:2018:i:4:p:200-207
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    More about this item

    Keywords

    financial performance; national accounting regulations; treasury result; internal control;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance

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