Advanced Search
MyIDEAS: Login to save this article or follow this journal

The Financial Performance In Higher Education Institutions. Informational Supports

Contents:

Author Info

  • Iuliana Cenar

    (1 Decembrie 1918 University of Alba Iulia)

Registered author(s):

    Abstract

    ABSTRACT. Education has a vital role for the development of civilization, culture, andhumanity, for increasing the discipline and rationality level in the social life, for cultivating thespiritual values and for granting the human condition an elevated statute. The faithful reflection of financial performance, including in education, is found among theaccounting objectives, subjected to an ample reforming process, which trained the complementaryfeature of the accounting based on liquidity flows with the accrual accounting. The financialperformance filtrated through accrual accounting has as an informational support the patrimonialearnings account, and the processing of information according to the principles of cash accountingis found in the budget execution account. This paper approaches the issue of financial performance, the features of cash and accrualaccountings, the way in which financial performance in higher education institutions is reflectedthrough the patrimonial earnings account and the budget execution account, the need to supply thementioned informational supports with other assessment indicators of performance in order to getits most complete image.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://oeconomica.uab.ro/upload/lucrari/1120091/23.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

    Volume (Year): 1 (2009)
    Issue (Month): 11 ()
    Pages: 23

    as in new window
    Handle: RePEc:alu:journl:v:1:y:2009:i:11:p:23

    Contact details of provider:

    Related research

    Keywords: performance; the patrimonial earnings account and the budget execution account; accrual accounting; cash accounting;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:1:y:2009:i:11:p:23. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan-Constantin Danuletiu).

    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 references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link 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 profile, as there may be some citations waiting for confirmation.

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