ACCOUNTING INFORMATION AND ELECTRONIC PUBLIC SECTOR REPORTING
ACCOUNTING INFORMATION AND ELECTRONIC PUBLIC SECTOR REPORTING
Author(s): Rodica Gabriela BlidişelSubject(s): Economy
Published by: Editura Eurostampa
Keywords: financial reporting; public sector; information; technology process
Summary/Abstract: The paper studies the accounting information disclosed on the internet sites of public sector entities. The research use an empirical approach to test impact of the quality of accounting information on e-financial reporting in public sector. The research use a quantitative methodology, based on surveys and author's observations. The methods chosen in this paper are reliable for this empirical study that tries to identify at a national level the problems that could improve the financial information disclosed by the public sector.
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XVII/2011
- Issue No: 17
- Page Range: 909-914
- Page Count: 6
- Language: English