IDEAS home Printed from
   My bibliography  Save this article

Dissemination Of Financial Information Into The Public Sector - An Approach From The View Of The Central Public Administration Entities From Romania


  • Aurelia Åžtefănescu
  • Eugeniu Å¢urlea


The dissemination of financial information into the sector ensures and develops the transparency and trust of the community into the state entities. In this context, the undertaken qualitative research has as objective to identify the extent to which the entities belonging to the sector of central public administration from Romania disseminate financial information in order to shape a trend of financial transparency. The research results have shown that dissemination through the agency of the official sites of financial information on the basis of complete financial reports is limited. This limitation is shown also in the direction of disseminating financial information on the basis of the individual components of the financial reports. Most of the entities from the central public administration disseminate on the official sites information regarding the budget of revenues and expenses, net monthly wages and activity reports and only two entities do not offer financial information. In temporal terms, the timely extent of the financial information disseminated is relative, it prevails the dissemination of retrospective financial information, while the prospective information is reduced. This survey was foregone by the identification of approaches in respect of the dissemination of financial information into the public sector both from the view of the academic environment, and the professional one, at national and international level. In this respect, the research has shown that adopting the International Public Sector Accounting Standards (IPSAS) into the process of financial reporting ensures and promotes transparency, completeness, credibility, relevance and comparability of financial information into the public sector entities.

Suggested Citation

  • Aurelia Åžtefănescu & Eugeniu Å¢urlea, 2013. "Dissemination Of Financial Information Into The Public Sector - An Approach From The View Of The Central Public Administration Entities From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-11.
  • Handle: RePEc:alu:journl:v:1:y:2013:i:15:p:11

    Download full text from publisher

    File URL:
    Download Restriction: no

    References listed on IDEAS

    1. Santiso, Carlos, 2004. "IDB lending to budget oversight institutions," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), August.
    Full references (including those not matched with items on IDEAS)

    More about this item


    dissemination; financial information; transparency; central public administration; Romania;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration


    Access and download statistics


    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:alu:journl:v:1:y:2013:i:15:p:11. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan-Constantin Danuletiu). General contact details of provider: .

    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.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.