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Bureaucracy And Corruption In Public Sector Accounting

Author

Listed:
  • IONESCU, Luminiţa

    (SpiruHaret University, Bucharest)

  • CALOIAN, Florentin

    (Academy of Economic Studies, Bucharest)

Abstract

Bureaucracy and corruption represent major causes of fiscal crises, and structural unemployment all over the world. According to WEF 2014 Global Risk Report, the bureaucracy has a high level in European countries and appreciation is growing that high historical rates of economic progress, especially those experienced by emerging markets, may not be sustainable in the future. Corruption is growing in a changing global environment and is considered one of the most important geopolitical risks. Most of the time, corruption is associated with fraud and money laundering. European growing cities and public administration have a strong influence over bureaucracy in public sector accounting and more time to process the accounting and fiscal information.

Suggested Citation

  • IONESCU, Luminiţa & CALOIAN, Florentin, 2014. "Bureaucracy And Corruption In Public Sector Accounting," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 5(1), pages 17-23.
    • Handle: RePEc:ris:sphecs:0189
    as

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    References listed on IDEAS

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    7. James E. Alt & David Dreyer Lassen, 2010. "Enforcement and Public Corruption: Evidence from US States," EPRU Working Paper Series 2010-08, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
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    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Luminita IONESCU, 2017. "The Role of Entrepreneurs and Accountants in Fighting against Corruption," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 4(1), pages 220-227, November.
    2. Luminița IONESCU, 2016. "The Role of the Professional Accountants in Business Administration," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 3(1), pages 184-188, October.
    3. Luminita Ionescu, 2016. "The Role of Accounting and Internal Control in Reducing Bureaucracy in the Public Sector," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, vol. 5(4), pages 46-51, December.

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    More about this item

    Keywords

    corruption; government; fraud; bureaucracy;
    All these keywords.

    JEL classification:

    • D72 - Microeconomics - - Analysis of Collective Decision-Making - - - Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior
    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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