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Increasing Public Administrative Responsibility by Modernizing the IT System for Reporting the Financial Statements of Public Institutions

Author

Listed:
  • Margareta Fagadar (Ghisa)

    (“1st of December 1918†University of Alba Iulia)

  • Claudiu – Florin Deac

    (“1st of December 1918†University of Alba Iulia)

  • Alexandru -Teodor Coracioni

    (“1st of December 1918†University of Alba Iulia)

Abstract

Under the significant impact of globalization, recent developments in public sector accounting present the greatest challenges for modernizing specific financial reporting regulations in public institutions in order to adapt to current economic requirements. The Romanian public sector has undergone a process of transformation to change the order of organization and management of accounting of public institutions, the program of accounts and instructions for implementing an electronic system of financing reporting, financial statements, automatic verification within services if they are paid or not are within the budget, providing information about the realization of the entries and pages made. This paper mainly uses a documentary approach and may propose to pursue one of the essential premises oriented, in the public sector towards the concept of public responsibility, highlighting the characteristics of implementation and the effects of the national financial reporting system on budgetary transparency.

Suggested Citation

  • Margareta Fagadar (Ghisa) & Claudiu – Florin Deac & Alexandru -Teodor Coracioni, 2021. "Increasing Public Administrative Responsibility by Modernizing the IT System for Reporting the Financial Statements of Public Institutions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 741-749, August.
    • Handle: RePEc:ovi:oviste:v:xxi:y:2021:i:1:p:741-749
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    File URL: https://stec.univ-ovidius.ro/html/anale/RO/2021/Section%205/9.pdf
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    References listed on IDEAS

    as
    1. Enrico Guarini, 2016. "The day after: newly-elected politicians and the use of accounting information," Public Money & Management, Taylor & Francis Journals, vol. 36(7), pages 499-506, November.
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    More about this item

    Keywords

    accountability of public administration; modernization; public institutions; reporting of financial statements; transparency;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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