This file is part of IDEAS, which uses RePEc data


[ Papers | Articles | Software | Books | Chapters | Authors | Institutions | JEL Classification | NEP reports | Search | New papers by email | Author registration | Rankings | Volunteers | FAQ | Blog | Help! ]

Basic principles of internal controlling at budgetary institutions

In: Symposium for Young Researchers 2007: Proceedings

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
Ágnes Csiszárik-Kocsir () (Budapest Tech)
Zsombor István Hágen () (Károly Róbert College)
Erika Varga () (Károly Róbert College)

Additional information is available for the following registered author(s):

Abstract

In the past months at the time of the reforms of the new millennium the modernisation and transformation of the public sphere to meet the needs of globalisation and those after our accession to the European Union have been the constant topics in our country. The challenges of globalisation, the harmonisation of law and the process of standardisation require all countries to ensure transparency and comparability so that is why it is important for the public institutions that their internal and external systems should converge and be compatible both at the level of the institutions and sectors. Our paper presents the theoretical basis and principles of the controlling systems of budgetary institutions and it also aims to paint a thorough picture about the legal background of the controlling system as well as its changes. The paper also strives to be informative and give a direction towards the further and deeper study of the topic for those interested by putting the major principles, standards and the most important measures of legislation into a unified framework.

Download Info
To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. 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: http://kgk.bmf.hu/system/files/Cs-Kocsir_Hagen_Varga.pdf
File Format: application/pdf
File Function:
Download Restriction: no

Publisher Info
Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
This chapter was published in: Anna Francsovics (ed.) Symposium for Young Researchers 2007: Proceedings, , pages 37-46, 2007.

This item is provided by Budapest Tech, Keleti Faculty of Economics in its series Proceedings Papers of Business Sciences: Symposium for Young Researchers (FIKUSZ) 2007 with number 37-46.

Handle: RePEc:pkk:sfyr07:37-46

Contact details of provider:
Postal: 1084 Budapest, Tavaszmez� u. 15-17
Phone: +36-1-6665208
Fax: +36-1-6665209
Web page: http://www.kgk.bmf.hu
More information through EDIRC

For technical questions regarding this item, or to correct its listing, contact: (Zsuzsanna Egervari).

Related research
Keywords: public sphere; internal controlling; INTOSAI; controlling standards; changes in regulations;

Statistics
Access and download statistics

Did you know? Apart from a small start up grant in the 1990's, RePEc has received no funding and lives on the help of volunteers.

This page was last updated on 2009-11-25.


This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.