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Improving public sector performance by strenghtening the relationship between audit and accounting


  • Adelina DUMITRESCU

    (National School of Political Studies and Public Administration, Bucharest)


If twenty years ago the financial activities of any Romanian enterprise were the sole responsibility of the accountant, nowadays the relationships of the economical entities within theirselves and with their environment are too complex to be handled just by accounting departments. Around accounting there have appeared a significant number of activities like Controlling and Auditing which are meant to link Accounting with the strategic management. In this regard the paper approaches the relationship between internal public audit and accounting which improves decisions making process in public sector. The research methodology aims to study these relationships and determine how they can work to the benefit of increasing public sector performance. The conclusions of the research shape aspects of accounting and auditing improvement as main strategic components for insuring performance in the public sector.

Suggested Citation

  • Adelina DUMITRESCU, 2012. "Improving public sector performance by strenghtening the relationship between audit and accounting," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(11(576)), pages 85-90, November.
  • Handle: RePEc:agr:journl:v:11(576):y:2012:i:11(576):p:85-90

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