Advanced Search
MyIDEAS: Login

Financial Performance - an Approach from the Public Sector Perspective


Author Info

  • Pãcurari Doina

    (”Vasile Alecsandri” University of Bacau, Faculty of Economic Sciences)


The accounting standard settings for the public sector entities go through a process of adaptation, on one hand the international accounting standards and, on the other hand, the particularities of this sector. Initiated by the European Commission and professional bodies, this process led to a series of changes in the Romanian specific legislation. Application of accrual accounting increased confidence and transparency of financial reports prepared by governments and their agencies. A special importance in financial reporting of public sector entities is given to financial performance and, more recently, to the performance of services provided by them. Problems encountered in recent years due to the global financial crisis require improving management control in the public institutions to increase performance, efficiency and effectiveness in public spending of funds. In this article we aim to point out some of the concerns of the setters regarding reporting performance information of public sector.

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:
Download Restriction: no

Bibliographic Info

Article provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.

Volume (Year): XII (2012)
Issue (Month): 1 (May)
Pages: 1576-1581

as in new window
Handle: RePEc:ovi:oviste:v:xii:y:2012:i:12:p:1576-1581

Contact details of provider:
Web page:
More information through EDIRC

Related research

Keywords: setting; public sector; performance; financial management;

Find related papers by JEL classification:


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



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


Access and download statistics


When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:xii:y:2012:i:12:p:1576-1581. 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: (Jeflea Victor).

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.