BUREAUCRATIC MANAGEMENT IN PUBLIC SECTOR ACCOUNTING
BUREAUCRATIC MANAGEMENT IN PUBLIC SECTOR ACCOUNTING

Summary/Abstract: Public institutions differ from the private sector by being supported by public funds and the public management. The management process within the public institutions has experienced a growth of the bureaucracy levels in the last decades due to the congruency to the European legislation, the central government intervention and to local, regional and national factors. Despite the view adopted by some specialists that bureaucracy is the most effective way to run a government, public sector accounting is nevertheless adversely affected by bureaucratic management. One aspect of this bureaucratic management is seen in the area of financial reporting, where submissions are prepared both electronically and manually on paper. The role of bureaucratic management in the public sector is to provide essential information for the managers and to minimise the waste of the taxpayers’ money. However, the real costs run significantly higher than planned in the public sector due to the multitudinous forms and papers. The aim of this paper is to highlight some particular aspects of bureaucratic management in the public sector and to illustrate how the ineffective bureaucracy is affecting the public sector accounting, resulting in counterproductive outcomes and consequences for central and local administration.

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