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Clusters Regarding Key Factors Affecting Changes in Accounting, Finance, Administration and Management Control


  • Rodica Gabriela Blidisel

    () (West University from Timisoara)

  • Adina Simona Popa

    () (“Eftimie Murgu” University of Resita)

  • Raimondo Lo Russo

    () (Université de Nice Sophia Antipolis)

  • Maria Moraru

    () (West University from Timisoara)


During the last decade, important changes have occurred in public governance, which has evolved in this time from hierarchical bureaucracy to participatory governance, where the role of citizens in public decision-making process is more direct. There were performed reforms in finance, management administration and finances of public sector. Starting from the factors that influenced during the history the accounting, finances, administration and management control, we want to test the factors that affect the changes of these elements in Romanian environment.

Suggested Citation

  • Rodica Gabriela Blidisel & Adina Simona Popa & Raimondo Lo Russo & Maria Moraru, 2010. "Clusters Regarding Key Factors Affecting Changes in Accounting, Finance, Administration and Management Control," Analele Universitatii "Eftimie Murgu" Resita Fascicola de Inginerie, "Eftimie Murgu" University of Resita, vol. 2(XVII), pages 35-40, December.
  • Handle: RePEc:uem:journl:v:2:y:2010:i:xvii:p:35-40

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    References listed on IDEAS

    1. repec:dau:papers:123456789/2868 is not listed on IDEAS
    2. Nicolas Berland & Benjamin Dreveton, 2006. "Management control system in public administration: beyond rational myths," Post-Print hal-00340432, HAL.
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    More about this item


    cluster analysis; dendogram; accounting;

    JEL classification:

    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics


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