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The Perception of the Internal Managerial Control System – the Case of the Romanian Public Entities

Author

Listed:
  • State Violeta

    (“Valahia†University of Targoviste)

  • Tănase Loredana Cristina

    (“Valahia†University of Targoviste)

  • Voinea Cristina Maria

    (“Valahia†University of Targoviste)

Abstract

In order to control the management of activities for achieve the objectives, the managers at all levels of the hierarchy must have relevant information on the organization's events and activities, in an appropriate form and detail. Thus, they can assume their responsibilities. In this context, we considered that important of organizing and implementing in the public entities of the system of internal managerial control. This system provides reasonable assurance that the organization's objectives will be achieved in terms of efficiency, efficacy, economically. For this purpose, we have carried out a documentary research of both specialized papers and the applicable regulations in force in Romania in the field of managerial internal control within the public entities, as well as empirical research. Thus, in a conjunct survey, we conducted a survey on the implementation of the managerial internal control system in different public institutions in Romania with the central objective to highlight the perception of the staff involved in this tool at the disposal of the management.

Suggested Citation

  • State Violeta & Tănase Loredana Cristina & Voinea Cristina Maria, 2017. "The Perception of the Internal Managerial Control System – the Case of the Romanian Public Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 649-654, December.
  • Handle: RePEc:ovi:oviste:v:xvii:y:2017:i:2:p:649-654
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    More about this item

    Keywords

    internal control; objective; responsibility; difficulty; result;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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