Normative and Accounting Issues on Public Procurement of Services

Ileana Cosmina Pitulice and Aurelia Ștefănescu
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Ileana Cosmina Pitulice: Bucharest University of Economic Studies
Aurelia Ștefănescu: Bucharest University of Economic Studies

CECCAR Business Review, 2023, vol. 3, issue 12, 13-22

Abstract: The public procurement of services completes the portfolio of mechanisms through which the public sector responds to community members in terms of social needs, quality, cost, timeliness, accountability and sustainability. The economic consequences of the COVID-19 pandemic can be found at the level of all components of the national economy, but especially inside the public sector, through the drastic reduction of financial resources. Thus, the issue of the public procurement of services involves an integrated approach, both in terms of the regulations and the specific accounting policies.

Keywords: accounting; public sector; services; public procurement (search for similar items in EconPapers)
JEL-codes: H83 M41 M48 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:3:y:2023:i:12:p:13-22

DOI: 10.37945/cbr.2022.12.02

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