Nistor, Cristina Silvia; Ştefănescu, Cristina Alexandrina - In: The journal of accounting and management : JAM 6 (2016) 3, pp. 5-25
This paper aims to identify and quantify different means of improving performance management in the public sector by examining the reporting practices of local governments. It emphasizes the public interest in reporting and the need to provide relevant and meaningful information to stakeholders....