Romania is a fully-fledged member of the European Union, a status which brings with it a series of rights but also implies the strict following of the agreed upon obligations. A portion of the government's attention must always be devoted to the tuning of the legislative framework with a view to...

There is already a body of literature on local government management and control, financial accounting and reporting in (Coombs et al., 1999). Most of these researchers have addressed the issue of the usefulness of financial reporting by municipalities in the context of large countries such as...

There is already a body of literature on local government management and control, financial accounting and reporting in (Coombs et al., 1999). Most of these researchers have addressed the issue of the usefulness of financial reporting by municipalities in the context of large countries such as...