The Perception of the Internal Managerial Control System – the Case of the Romanian Public Entities

State Violeta (), Tănase Loredana Cristina () and Voinea Cristina Maria ()
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State Violeta: “Valahia†University of Targoviste
Tănase Loredana Cristina: “Valahia†University of Targoviste
Voinea Cristina Maria: “Valahia†University of Targoviste

Ovidius University Annals, Economic Sciences Series, 2017, vol. XVII, issue 2, 649-654

Abstract: In order to control the management of activities for achieve the objectives, the managers at all levels of the hierarchy must have relevant information on the organization's events and activities, in an appropriate form and detail. Thus, they can assume their responsibilities. In this context, we considered that important of organizing and implementing in the public entities of the system of internal managerial control. This system provides reasonable assurance that the organization's objectives will be achieved in terms of efficiency, efficacy, economically. For this purpose, we have carried out a documentary research of both specialized papers and the applicable regulations in force in Romania in the field of managerial internal control within the public entities, as well as empirical research. Thus, in a conjunct survey, we conducted a survey on the implementation of the managerial internal control system in different public institutions in Romania with the central objective to highlight the perception of the staff involved in this tool at the disposal of the management.

Keywords: internal control; objective; responsibility; difficulty; result (search for similar items in EconPapers)
JEL-codes: M42 M48 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xvii:y:2017:i:2:p:649-654

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