THE INTERCONNECTION BETWEEN LAW, ACCOUNTING AND PROJECT MANAGEMENT IN PUBLIC AND PRIVATE ORGANIZATIONS: A MULTIDISCIPLINARY AND STATISTICAL APPROACH

Anca Madalina Bogdan, Cristiana Ecaterina Banu and Ionut Riza
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Anca Madalina Bogdan: Spiru Haret University - Faculty of Legal, Economic and Administrative Sciences – Craiova
Cristiana Ecaterina Banu: Spiru Haret University - Faculty of Legal, Economic and Administrative Sciences – Craiova
Ionut Riza: Spiru Haret University - Faculty of Legal, Economic and Administrative Sciences – Craiova

Management and Marketing Journal, 2025, vol. XXIII, issue 1, 171-186

Abstract: In a context marked by increasing complexity and institutional requirements, the success of project implementation—especially in public and mixed financing systems—depends not only on managerial competence but also on the synergistic integration of legal, accounting, and project management principles. This research explores the interconnections between these three domains, aiming to identify the extent to which legal compliance and accounting transparency influence project performance, and how interdisciplinary collaboration enhances overall organizational efficiency. The study was based on a quantitative methodology, using a structured questionnaire distributed to a representative sample of 210 professionals from Romania, including project managers, accountants, and legal advisors. Variables such as legal compliance, accounting accuracy, and domain integration were evaluated on Likert scales and analyzed using statistical tools in SPSS. The results of the multiple linear regression confirmed that both legal compliance and accounting accuracy significantly predict project success. The ANOVA test indicated statistically significant differences in project performance across different levels of domain integration. Additionally, Pearson correlation coefficients revealed strong, positive relationships between integration and performance, supporting the hypothesis that interdisciplinarity improves outcomes. The research concludes that an integrated approach to legal, accounting, and project management functions is essential for ensuring project efficiency and institutional compliance. Based on these findings, the article proposes a series of recommendations for organizational practice, including the creation of cross-functional teams, the development of joint procedures, and the implementation of interdisciplinary training programs. Future studies may extend this analysis in comparative international contexts or explore the role of organizational culture and digitalization in mediating these relationships.

Keywords: legal compliance; accounting transparency; project management; interdisciplinary integration; organizational performance (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:aio:manmar:v:xxiii:y:2025:i:1:p:171-186

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