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Economic Dynamics and Sustainable Development – Resources, Factors, Structures and Policies

Proceedings ESPERA 2015 – Part 1 and Part 2

Edited By Luminita Chivu, Constantin Ciutacu, Valeriu Ioan-Franc and Jean-Vasile Andrei

The book is dedicated to the 150th anniversary of the Romanian Academy. It contains the most valuable 100 papers presented at the International Conference «Economic Scientific Research – Theoretical, Empirical and Practical Approaches» (ESPERA 2015). The event is initiated annually by the National Institute for Economic Research «Costin C. Kirițescu» of the Romanian Academy. ESPERA aim to present and evaluate the economic scientific research portfolio as well as to argue and substantiate development strategies, including European and global best practices. ESPERA intend to become a scientific support for the conceptualization and the establishment of policies and strategies and to provide a systematic, permanent, wide and challenging dialogue within the European area of economic and social research.

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Budgetary Performance Analysis (Raluca Antoneac / Oana Valentina Cercelaru)


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Raluca Antoneac1 & Oana Valentina Cercelaru2

Budgetary Performance Analysis

Abstract: Better accountability and management are essential for the survival of the public sector and therefore it is a present topic for worldwide research and practice. Governments, governmental and non-governmental agencies, as well as researchers became interested in these processes because they should lead to improved services offered to the public and to better management of public entities. The budget process is desired to find efficient ways to use public money. The last 50 years have shown us multiple ways to improve budgetary performance, but more needs to be done to achieve this. True public budget challenges are: budgeting on commitments, using performance information to determine allocations for each agency and strengthening budgetary transparency. The purpose of this article is to analyze the need and usefulness for public entities to use budgets based on performance indicators in detriment of line budgets.

Keywords: IPSAS, public sector, indicators, buget

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