O noua viziune a performanţei în entităţile sectorului public din România
New vision of performance into the public sector entities in Romania
Author(s): Aurelia Ştefanescu, Daniela Artemisa Calu, Eugeniu ŢurleaSubject(s): Economy
Published by: Editura Eurostampa
Keywords: public sector entity; financial performance; non-financial performance; International Public Sector Accounting Standards; transparency
Summary/Abstract: The dynamic operating environment of the entities, the descending trend of the public resources, their opaque use, objectives not enough defined, public’s mistrust in the quality of the delivered services, and low performance of management lead to a new vision of performance within the public sector entities in Romania. This is the overall vision of performance, defined, measured and reported on the basis of the International Public Sector Accounting Standards.
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XV/2009
- Issue No: 15
- Page Range: 733-738
- Page Count: 6
- Language: English