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Accounting Public Institutions From Classic To Modern

Author

Listed:
  • Tatiana Uţa

    (“Valahia” University of Targoviste, Romania)

  • Narcisa Coman (Andrei-Coman)

    (“Valahia” University of Targoviste, Romania)

Abstract

Local communities in Romania and around the world, faced with extensive decentralization of public services have turned into real management units which must meet the needs of increasingly diverse individuals, the insurance fund with limited resources. This has led to the identification of resource management budget and transparency in their use, on one hand, and secondly the criteria of efficiency, effectiveness and economy.

Suggested Citation

  • Tatiana Uţa & Narcisa Coman (Andrei-Coman), 2010. "Accounting Public Institutions From Classic To Modern," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 10(1), pages 363-370.
  • Handle: RePEc:pet:annals:v:10:y:2010:i:1:p:363-370
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    More about this item

    Keywords

    Budget classification; public accounting; public expenditure; performance; budget process;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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