OPPORTUNITIES FOR IMPROVEMENTOF THE FINANCIAL MANAGEMENTAND CONTROL SYSTEMIN THE BUDGETARY ORGANIZATIONS

Nadezhda Popova-Yosifova ()
Additional contact information
Nadezhda Popova-Yosifova: University of Economics – Varna, Bulgaria

Economic Science, education and the real economy: Development and interactions in the digital age, 2020, issue 1, 519-528

Abstract: The operation of the financial management and control system is mainly intended to assist in the accomplishment of the goals of the relevant budgetary organization. The goal-setting is a responsibility of the managers of the relevant public sector en terprises and it should lay behind the development and implementation of an effective system for financial management and control. The main purpose of this report is to present main regulatory requirements and to unveil some opportunities for improvement of theinternal control within the budgetary organizations.

Keywords: internal control; integrated framework; public sector; COSO (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2020
References: Add references at CitEc
Citations:

Downloads: (external link)
https://ue-varna.bg/~uevarna/uploads/filemanager/3 ... _economy_T3_2020.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vrn:cfdide:y:2020:i:1:p:519-528

Access Statistics for this article

Economic Science, education and the real economy: Development and interactions in the digital age is currently edited by Zoya Mladenova

More articles in Economic Science, education and the real economy: Development and interactions in the digital age from Publishing house Science and Economics Varna Contact information at EDIRC.
Bibliographic data for series maintained by Zoya Mladenova ().