The Internal Managerial Control Applicable to Public Entities: Regulation, Achievements, Perspectives

Ionel Bostan () and Cristina Mihaela Lazar ()
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Ionel Bostan: “Ștefan cel Mare†University of Suceava
Cristina Mihaela Lazar: “Ovidius†University of Constanta

Ovidius University Annals, Economic Sciences Series, 2021, vol. XXI, issue 2, 599-607

Abstract: Internal managerial control provides the manager of an entity with an array of means for the prevention / elimination of the dysfunctions in the activity of the respective entity. Although more than two decades have passed since the official establishment in Romania of this form of control, the expected results have not appeared yet. While, from the perspective of the legislator, the steps taken have been considerable, the elimination of the deficiencies in the implementation of the specific system depends on the human resource, be it in management or in operating positions. The authors have formulated a series of proposals regarding the improvement of the analyzed system, after first coming up with approaches in terms of the regulations in the matter and the concrete achievements resulted from the implementation of the respective institutional framework in Romania.

Keywords: Internal managerial control; applicable standards; public entities; normative framework (search for similar items in EconPapers)
JEL-codes: H11 H70 M48 (search for similar items in EconPapers)
Date: 2021
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