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Public Entities Through The Looking Glass: A Disclosure Assessment Study On Romanian Municipalities

Author

Listed:
  • Tudor Oprisor
  • Cristina-Silvia Nistor

Abstract

Recent trends in organizational reporting show that improved disclosurelevels are increasingly important for public sector entities, as they employ publicly availableresources in their activity and are accountable towards various impacted stakeholders. Thus,enhancing transparency is a mean to justify the use of and effects on the elements which have asignificant role in the economic environment of the entity. This study aims to pinpoint the mainelements of disclosure (of different complexity levels) in the case of Romanian municipalities,using public sources of data and determine the overall level of disclosure with a refinedassessment model (linked with previously-developed instruments). The added value of this studyis the integrated approach of the disclosure assessment process for Romanian local publicadministration, focusing on both the financial and non-financial sides. The findings show thatRomanian municipalities exhibit a level of transparency which is more elevated than expected -with sufficient instruments of disclosure publicly available, and the focus does not fall solely onfinancial information (although it is prioritized through the lens of accountability for the use ofpublic funding).

Suggested Citation

  • Tudor Oprisor & Cristina-Silvia Nistor, 2016. "Public Entities Through The Looking Glass: A Disclosure Assessment Study On Romanian Municipalities," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(18), pages 1-5.
  • Handle: RePEc:alu:journl:v:2:y:2016:i:18:p:5
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    Keywords

    transparency; accountability; disclosure; municipalities; public sector;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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