The Role of Accounting and Internal Control in Reducing Bureaucracy in the Public Sector

Luminita Ionescu

Abstract


 

The aim of this paper is to present the relation between efficient internal control and accounting procedures and how the internal control system could play an important role in reducing bureaucracy. Nowadays, the government accounting and control of public finances are a national and international priority, in the context refugee crisis and terrorist attacks. Modernization of the public sector accounting could accelerate the process of reducing bureaucracy by implementing accounting information system and electronic signature.

 

The reform of the public administration in all European countries developed new control techniques and procedures in order to control public sector budget and financial activity. Efficient intern control procedure and managerial responsibility could contribute to good governance, transparency and low level of bureaucracy.

 


Keywords


internal control, accounting information, bureaucracy

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References


L. Ionescu, F. Caloian - Bureaucracy and Corruption in Public Sector Accounting, Annals of Spiru Haret University Economic Series, Volume 14 (1), 2014

L, Ionescu, K. Robertson, - Efficient Bureaucracy in the Public Sector for Safe Environment in Romania, Annals of Spiru Haret University Economic Series, Volume 16 (3), 2016

C. Ionescu, C. Ionescu - Basics and Alternatives Concerning the Measurement of Company

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C. Ionescu, C. Ionescu - Internal Control - Crucial Factor in Ensuring the Quality of Financial

Information, Procedia of Economics and Business Administration, 2015

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Compendium of the public internal control systems in the EU Member States 2012, Luxembourg, 2011

www.intosai.org- INTOSAI GOV 9100 (2004): Guidelines for Internal Control Standards for the Public Sector

www.intosai.org- INTOSAI 100: Fundamental Principles of Public Sector Auditing




DOI: https://doi.org/10.26458/jedep.v5i4.511

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