INDICATORS OF THE ECONOMIC AND FINANCIAL PERFORMANCE FOR THE PUBLIC UNIVERSITIES IN ROMANIA

Cristina-Petrina Trincu-Dr?gu?in, Magdalena Mihai and Luis Blanco-Pascual
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Cristina-Petrina Trincu-Dr?gu?in: University of Craiova Faculty of Economics and Business Administration
Luis Blanco-Pascual: University of ”La Rioja” Faculty of Business Sciences

Annals of University of Craiova - Economic Sciences Series, 2016, vol. 1, issue 44, 133-146

Abstract: Quantifying the economic and financial performance in public universities represents a current, very interesting and quite a controversial matter of debate given that the accounting information realm is not sufficient explored through the financial analysis. The paper focuses on the ways of measuring the economic and financial performance in public universities in Romania, having as main purpose to provide a set of assessing indicators, by adapting the financial analysis paradigm existing for the private sector, to the public sector particularities. The specific objectives refer to the rentability, self-financing capacity, efficiency of the university expenditures and risk analysis, and the research approach is developed in the context in which either the national law or the international one do not regulate specific indicators for the economic and financial performance analysis within the public sector institutions

Keywords: economic and financial performance; performance measurement; performance indicators; universities; public sector (search for similar items in EconPapers)
JEL-codes: H52 I23 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:1:y:2016:i:44:p:133-146

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