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Peculiarities of Public Institutions and Their Influence on Financial Reporting

Author

Listed:
  • Claudiu – Florin Deac

    (“1st of December†University of Alba Iulia)

  • Margareta Ghisa

    (“1st of December†University of Alba Iulia)

Abstract

In 2007 with Romania's accession to the European Union, the evolution of civil societies is a heritage or a main concern for the care and conditioning of the implementation of a new management in public institutions from Romania and the harmonization of the national legal framework with international accounting rules. Legislative modernization and the transition of quality management based on results obtained as the main objective eliminating bureaucracy of the public system and simplification of financing reporting methods by creating transparency and relevance information about them can be provided. An innovation solution to be able to control public institutions can be inspired by the administrative model in the countries of the European Union and Switzerland, but also in the private sector. The aim of this paper is to research the specialized literature, in order to identify the particularities of the accounting of public institutions and to highlight the degree of harmonization of the national legislation with the international accounting standards.

Suggested Citation

  • Claudiu – Florin Deac & Margareta Ghisa, 2020. "Peculiarities of Public Institutions and Their Influence on Financial Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 893-897, August.
    • Handle: RePEc:ovi:oviste:v:xx:y:2020:i:1:p:893-897
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    More about this item

    Keywords

    public sector; financial reporting; accounting; public services;
    All these keywords.

    JEL classification:

    • H10 - Public Economics - - Structure and Scope of Government - - - General
    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General
    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General

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