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Negative Effects of Bureaucracy in Accounting

Author

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  • Sintea (Anghel) Lucica

    (University of Craiova)

Abstract

The complexity of economic activities is also due to bureaucracy, which has had negativeeffects and has caused the prolongation of the crisis periods, bankruptcies of companies withnational and international importance. Bureaucracy encouraged the move of profits incountries recognized as tax havens. The more bureaucracy, the more corruption cases occur,but it can also cause errors in the centralization of accounting information, or incomplete,unclear information that can lead to misconduct in the economic development of entities and thewhole of society. The lack of consistency of the legislation discourages the businessenvironment, as it has caused large damages among entities. Bureaucratic elements havediversified forms of corruption. Often unnecessary bureaucracy may have hidden mobiles linkedto the corrupted character of employees at various hierarchical levels that lead to measurablelosses and the creation of harmful image to entities and to the country.

Suggested Citation

  • Sintea (Anghel) Lucica, 2017. "Negative Effects of Bureaucracy in Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 596-600, June.
    • Handle: RePEc:ovi:oviste:v:xvii:y:2017:i:1:p:596-600
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    More about this item

    Keywords

    Bureaucracy; Accounting; Factors; Legislation; Damage;
    All these keywords.

    JEL classification:

    • D04 - Microeconomics - - General - - - Microeconomic Policy: Formulation; Implementation; Evaluation
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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