The Perception of the Internal Managerial Control System – the Case of the Romanian Public Entities

In order to control the management of activities for achieve the objectives, the managers at all levels of the hierarchy must have relevant information on the organization's events and activities, in an appropriate form and detail. Thus, they can assume their responsibilities. In this context,...

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Bibliographic Details
Published in"Ovidius" University Annals. Economic Sciences Series (Online) Vol. XVII; no. 2; pp. 649 - 654
Main Authors State Violeta, Tănase Loredana Cristina, Voinea Cristina Maria
Format Journal Article
LanguageEnglish
Published Ovidius University Press 01.01.2017
Subjects
difficulty
internal control
objective
responsibility
result
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Summary:In order to control the management of activities for achieve the objectives, the managers at all levels of the hierarchy must have relevant information on the organization's events and activities, in an appropriate form and detail. Thus, they can assume their responsibilities. In this context, we considered that important of organizing and implementing in the public entities of the system of internal managerial control. This system provides reasonable assurance that the organization's objectives will be achieved in terms of efficiency, efficacy, economically. For this purpose, we have carried out a documentary research of both specialized papers and the applicable regulations in force in Romania in the field of managerial internal control within the public entities, as well as empirical research. Thus, in a conjunct survey, we conducted a survey on the implementation of the managerial internal control system in different public institutions in Romania with the central objective to highlight the perception of the staff involved in this tool at the disposal of the management.
ISSN:2393-3127
2393-3127