IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/vxxiy2021i2p599-607.html
   My bibliography  Save this article

The Internal Managerial Control Applicable to Public Entities: Regulation, Achievements, Perspectives

Author

Listed:
  • Ionel Bostan

    (“Ștefan cel Mare†University of Suceava)

  • Cristina Mihaela Lazar

    (“Ovidius†University of Constanta)

Abstract

Internal managerial control provides the manager of an entity with an array of means for the prevention / elimination of the dysfunctions in the activity of the respective entity. Although more than two decades have passed since the official establishment in Romania of this form of control, the expected results have not appeared yet. While, from the perspective of the legislator, the steps taken have been considerable, the elimination of the deficiencies in the implementation of the specific system depends on the human resource, be it in management or in operating positions. The authors have formulated a series of proposals regarding the improvement of the analyzed system, after first coming up with approaches in terms of the regulations in the matter and the concrete achievements resulted from the implementation of the respective institutional framework in Romania.

Suggested Citation

  • Ionel Bostan & Cristina Mihaela Lazar, 2021. "The Internal Managerial Control Applicable to Public Entities: Regulation, Achievements, Perspectives," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 599-607, December.
    • Handle: RePEc:ovi:oviste:v:xxi:y:2021:i:2:p:599-607
    as

    Download full text from publisher

    File URL: https://stec.univ-ovidius.ro/html/anale/RO/2021-2/Section%204/7.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Internal managerial control; applicable standards; public entities; normative framework;
    All these keywords.

    JEL classification:

    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:xxi:y:2021:i:2:p:599-607. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.