Clusters Regarding Key Factors Affecting Changes in Accounting, Finance, Administration and Management Control
Rodica Gabriela Blidisel (),
Adina Simona Popa,
Raimondo Lo Russo () and
Maria Moraru ()
Additional contact information Rodica Gabriela Blidisel: West University from Timisoara
Raimondo Lo Russo: Université de Nice Sophia Antipolis
Maria Moraru: West University from Timisoara
Abstract:
During the last decade, important changes have occurred in public governance, which has evolved in this time from hierarchical bureaucracy to participatory governance, where the role of citizens in public decision-making process is more direct. There were performed reforms in finance, management administration and finances of public sector. Starting from the factors that influenced during the history the accounting, finances, administration and management control, we want to test the factors that affect the changes of these elements in Romanian environment.