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The Impact Of The Covid-19 Pandemic On The Public Sector

Author

Listed:
  • Teodora Nicoleta, Lazăr (Plesa)

    (Valahia University Targoviste)

  • ConstanÈ›a, Popescu

    (Valahia University Targoviste)

  • Iliodor Tiberiu, Plesa

    (Valahia University Targoviste)

Abstract

The health crisis, unprecedented in the last 100 years, has repercussions around the world, with important effects on the global economy. At the same time, both public and private sector activity suffered, with consequences ranging from deficiencies in the activity of public entities to bankruptcy for private sector companies. This paper aims to analyze the performance of the public sector in the context of the COVID-19 pandemic, including the external public audit activity carried out by the supreme audit institutions, being analyzed issues identified at international level regarding their approach to the new reality of the health crisis due to the infection with the new coronavirus. The paper also comes with a number of proposals regarding the role of the supreme audit institutions in managing the crisis caused by COVID-19.

Suggested Citation

  • Teodora Nicoleta, Lazăr (Plesa) & ConstanÈ›a, Popescu & Iliodor Tiberiu, Plesa, 2021. "The Impact Of The Covid-19 Pandemic On The Public Sector," Management Strategies Journal, Constantin Brancoveanu University, vol. 51(1), pages 143-150.
    • Handle: RePEc:brc:journl:v:51:y:2021:i:1:p:143-150
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    More about this item

    Keywords

    supreme audit institutions; COVID-19; management; systemic audit; INTOSAI;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • H12 - Public Economics - - Structure and Scope of Government - - - Crisis Management
    • M54 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Labor Management

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