The present paperwork contains issues regarding financial reporting at the public institutions and non – financial entities. The main aspects are regarding the obligation of all entities to present the financial statements, the content of financial statements in public institutions and...

To decipher the "threads" of various forms and elements of content that show the pension plans, public or private, we appealed to the principle of accounting entity. The plans of defined contributions and the plans of defined benefits were investigated in terms of the following entities: the...

In the context of the Romanian public administration reform, the continuous formation of human resources becomes a solid background. In order to implement all continuous forming programs and realizing the public administration reform objectives there is needed the establishment of the priority...

When considering the change of the Romanian society, one cannot ignore the public administration system, the need for introducing a modern dimension in this system and for sharing the values of the European administrative space. This article is aimed at approaching these ideas in the context of...

In the context of the Romanian public administration reform, the continuous formation of human resources becomes a solid background. In order to implement all continuous forming programs and realizing the public administration reform objectives there is needed the establishment of the priority...

Investments in human resources are one of the important factors for improving public sector performance. The main hypothesis is that investments in human resources improve efficiency and effectiveness of public sector. Tax administration was chosen to test the hypothesis. The main obstacle is...

The aim of this paper is to analyze the incentives and constraints that a typical bureaucrat face in his or her daily activity and to present some conclusions related to the most likely behavior of bureaucrats. We begin by analyzing the behavior toward advantage seeking. We then apply the...

Financial audit consists of collecting and evaluating some tests regarding information in order to determine and return the accordance degree of that information with a series of preestablished criteria, performed by a competent and independent person. Doing this activity at the level of...

For enterprise management, the accountant data should allow a correct calculation of costs, an acquaintance of expenditures that are reflected within financial accountancy affects the result of the exercise, but also the cost of realized products or services are not necessarily imputed, they are...

This paper presents the necessary theoretical approaches for the delimitation and localization of the historical sources of the financial audit and of the relational ensemble accounting-financial controlling – financial audit, harmonized with International Accounting Standards. Market...