Harmonisation and Emergence Concerning the Performance Audit of the EU Member States’ Public Sector. Romania’s Case
The complexity of the public sector generated by the mobilisation and use of significant financial resources, national cultural factors, the heterogeneity of the provision of public services, the numerous interested parties, the increasing demand for the quality of public services, the information a...
Gespeichert in:
Veröffentlicht in: | Sustainability 2021-04, Vol.13 (7), p.3673 |
---|---|
Hauptverfasser: | , , |
Format: | Artikel |
Sprache: | eng |
Schlagworte: | |
Online-Zugang: | Volltext |
Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
container_end_page | |
---|---|
container_issue | 7 |
container_start_page | 3673 |
container_title | Sustainability |
container_volume | 13 |
creator | Drăgușin (Trincu-Drăgușin), Cristina-Petrina Pitulice, Ileana Cosmina Ștefănescu, Aurelia |
description | The complexity of the public sector generated by the mobilisation and use of significant financial resources, national cultural factors, the heterogeneity of the provision of public services, the numerous interested parties, the increasing demand for the quality of public services, the information asymmetry, require an actor to provide credible assurance regarding the proper management of public financial resources. In this context, performance audits are the link between public sector entities and stakeholders. The research has two components: the first component analyzes the degree of harmonization of the regulations specific to the performance audit in Romania with the International Standards of Supreme Audit Institutions (ISSAI); the second component analyses the degree of transparency of performance audit information by the SAIs of the EU Member States, through their official websites. In this regard, we have resorted to an in-depth longitudinal study, content analysis and disclosure index. The research results highlighted that the Romanian SAI has adopted in its normative framework the foremost ISSAI provisions on performance audit and the harmonization degree has systematically improved correlative with the regulatory revisions. The degree of disclosure for performance audit-specific information by the EU member state SAIs is high. |
doi_str_mv | 10.3390/su13073673 |
format | Article |
fullrecord | <record><control><sourceid>proquest_cross</sourceid><recordid>TN_cdi_proquest_journals_2562195366</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sourcerecordid>2562195366</sourcerecordid><originalsourceid>FETCH-LOGICAL-c295t-634ad33dcfcb995348a3f30238e3ee22d7bd40b3e3249518b8ed64eebbbc8b233</originalsourceid><addsrcrecordid>eNpNkM9Kw0AQxhdRsNRefIIFb0Lq7k7-HkuIVqhYrD2H3c2kpjTZurtBvPkavp5PYmoFncPMwO-bb-Aj5JKzKUDGblzPgSUQJ3BCRoIlPOAsYqf_9nMycW7LhgLgGY9H5G0ubWu6xknfmI7KrqJFi3aDnUaam6Hbruk21L8gXaKtjW3lAc36qvHU1D-gWNMHbBVauvLSo_v6-KTLXu0aTVeovbFT-mSGu0YOxNFcOrwgZ7XcOZz8zjFZ3xbP-TxYPN7d57NFoEUW-SCGUFYAla61yrIIwlRCDUxAioAoRJWoKmQKEESYRTxVKVZxiKiU0qkSAGNydfTdW_Pao_Pl1vS2G16WIooFHzzjeFBdH1XaGucs1uXeNq207yVn5SHb8i9b-AZfjm3w</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>2562195366</pqid></control><display><type>article</type><title>Harmonisation and Emergence Concerning the Performance Audit of the EU Member States’ Public Sector. Romania’s Case</title><source>Elektronische Zeitschriftenbibliothek - Frei zugängliche E-Journals</source><source>MDPI - Multidisciplinary Digital Publishing Institute</source><creator>Drăgușin (Trincu-Drăgușin), Cristina-Petrina ; Pitulice, Ileana Cosmina ; Ștefănescu, Aurelia</creator><creatorcontrib>Drăgușin (Trincu-Drăgușin), Cristina-Petrina ; Pitulice, Ileana Cosmina ; Ștefănescu, Aurelia</creatorcontrib><description>The complexity of the public sector generated by the mobilisation and use of significant financial resources, national cultural factors, the heterogeneity of the provision of public services, the numerous interested parties, the increasing demand for the quality of public services, the information asymmetry, require an actor to provide credible assurance regarding the proper management of public financial resources. In this context, performance audits are the link between public sector entities and stakeholders. The research has two components: the first component analyzes the degree of harmonization of the regulations specific to the performance audit in Romania with the International Standards of Supreme Audit Institutions (ISSAI); the second component analyses the degree of transparency of performance audit information by the SAIs of the EU Member States, through their official websites. In this regard, we have resorted to an in-depth longitudinal study, content analysis and disclosure index. The research results highlighted that the Romanian SAI has adopted in its normative framework the foremost ISSAI provisions on performance audit and the harmonization degree has systematically improved correlative with the regulatory revisions. The degree of disclosure for performance audit-specific information by the EU member state SAIs is high.</description><identifier>ISSN: 2071-1050</identifier><identifier>EISSN: 2071-1050</identifier><identifier>DOI: 10.3390/su13073673</identifier><language>eng</language><publisher>Basel: MDPI AG</publisher><subject>Accountability ; Auditing standards ; Audits ; Conformity ; Content analysis ; Efficiency ; Financial management ; Heterogeneity ; International standards ; Management audits ; Public policy ; Public sector ; Quality standards ; Sustainability ; Transparency ; Websites</subject><ispartof>Sustainability, 2021-04, Vol.13 (7), p.3673</ispartof><rights>2021 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (http://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License.</rights><lds50>peer_reviewed</lds50><oa>free_for_read</oa><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c295t-634ad33dcfcb995348a3f30238e3ee22d7bd40b3e3249518b8ed64eebbbc8b233</citedby><cites>FETCH-LOGICAL-c295t-634ad33dcfcb995348a3f30238e3ee22d7bd40b3e3249518b8ed64eebbbc8b233</cites><orcidid>0000-0001-6936-5567 ; 0000-0002-9648-5596</orcidid></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>314,777,781,27905,27906</link.rule.ids></links><search><creatorcontrib>Drăgușin (Trincu-Drăgușin), Cristina-Petrina</creatorcontrib><creatorcontrib>Pitulice, Ileana Cosmina</creatorcontrib><creatorcontrib>Ștefănescu, Aurelia</creatorcontrib><title>Harmonisation and Emergence Concerning the Performance Audit of the EU Member States’ Public Sector. Romania’s Case</title><title>Sustainability</title><description>The complexity of the public sector generated by the mobilisation and use of significant financial resources, national cultural factors, the heterogeneity of the provision of public services, the numerous interested parties, the increasing demand for the quality of public services, the information asymmetry, require an actor to provide credible assurance regarding the proper management of public financial resources. In this context, performance audits are the link between public sector entities and stakeholders. The research has two components: the first component analyzes the degree of harmonization of the regulations specific to the performance audit in Romania with the International Standards of Supreme Audit Institutions (ISSAI); the second component analyses the degree of transparency of performance audit information by the SAIs of the EU Member States, through their official websites. In this regard, we have resorted to an in-depth longitudinal study, content analysis and disclosure index. The research results highlighted that the Romanian SAI has adopted in its normative framework the foremost ISSAI provisions on performance audit and the harmonization degree has systematically improved correlative with the regulatory revisions. The degree of disclosure for performance audit-specific information by the EU member state SAIs is high.</description><subject>Accountability</subject><subject>Auditing standards</subject><subject>Audits</subject><subject>Conformity</subject><subject>Content analysis</subject><subject>Efficiency</subject><subject>Financial management</subject><subject>Heterogeneity</subject><subject>International standards</subject><subject>Management audits</subject><subject>Public policy</subject><subject>Public sector</subject><subject>Quality standards</subject><subject>Sustainability</subject><subject>Transparency</subject><subject>Websites</subject><issn>2071-1050</issn><issn>2071-1050</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2021</creationdate><recordtype>article</recordtype><sourceid>ABUWG</sourceid><sourceid>AFKRA</sourceid><sourceid>AZQEC</sourceid><sourceid>BENPR</sourceid><sourceid>CCPQU</sourceid><sourceid>DWQXO</sourceid><recordid>eNpNkM9Kw0AQxhdRsNRefIIFb0Lq7k7-HkuIVqhYrD2H3c2kpjTZurtBvPkavp5PYmoFncPMwO-bb-Aj5JKzKUDGblzPgSUQJ3BCRoIlPOAsYqf_9nMycW7LhgLgGY9H5G0ubWu6xknfmI7KrqJFi3aDnUaam6Hbruk21L8gXaKtjW3lAc36qvHU1D-gWNMHbBVauvLSo_v6-KTLXu0aTVeovbFT-mSGu0YOxNFcOrwgZ7XcOZz8zjFZ3xbP-TxYPN7d57NFoEUW-SCGUFYAla61yrIIwlRCDUxAioAoRJWoKmQKEESYRTxVKVZxiKiU0qkSAGNydfTdW_Pao_Pl1vS2G16WIooFHzzjeFBdH1XaGucs1uXeNq207yVn5SHb8i9b-AZfjm3w</recordid><startdate>20210401</startdate><enddate>20210401</enddate><creator>Drăgușin (Trincu-Drăgușin), Cristina-Petrina</creator><creator>Pitulice, Ileana Cosmina</creator><creator>Ștefănescu, Aurelia</creator><general>MDPI AG</general><scope>AAYXX</scope><scope>CITATION</scope><scope>4U-</scope><scope>ABUWG</scope><scope>AFKRA</scope><scope>AZQEC</scope><scope>BENPR</scope><scope>CCPQU</scope><scope>COVID</scope><scope>DWQXO</scope><scope>PIMPY</scope><scope>PQEST</scope><scope>PQQKQ</scope><scope>PQUKI</scope><scope>PRINS</scope><orcidid>https://orcid.org/0000-0001-6936-5567</orcidid><orcidid>https://orcid.org/0000-0002-9648-5596</orcidid></search><sort><creationdate>20210401</creationdate><title>Harmonisation and Emergence Concerning the Performance Audit of the EU Member States’ Public Sector. Romania’s Case</title><author>Drăgușin (Trincu-Drăgușin), Cristina-Petrina ; Pitulice, Ileana Cosmina ; Ștefănescu, Aurelia</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c295t-634ad33dcfcb995348a3f30238e3ee22d7bd40b3e3249518b8ed64eebbbc8b233</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2021</creationdate><topic>Accountability</topic><topic>Auditing standards</topic><topic>Audits</topic><topic>Conformity</topic><topic>Content analysis</topic><topic>Efficiency</topic><topic>Financial management</topic><topic>Heterogeneity</topic><topic>International standards</topic><topic>Management audits</topic><topic>Public policy</topic><topic>Public sector</topic><topic>Quality standards</topic><topic>Sustainability</topic><topic>Transparency</topic><topic>Websites</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Drăgușin (Trincu-Drăgușin), Cristina-Petrina</creatorcontrib><creatorcontrib>Pitulice, Ileana Cosmina</creatorcontrib><creatorcontrib>Ștefănescu, Aurelia</creatorcontrib><collection>CrossRef</collection><collection>University Readers</collection><collection>ProQuest Central (Alumni Edition)</collection><collection>ProQuest Central UK/Ireland</collection><collection>ProQuest Central Essentials</collection><collection>ProQuest Central</collection><collection>ProQuest One Community College</collection><collection>Coronavirus Research Database</collection><collection>ProQuest Central Korea</collection><collection>Publicly Available Content Database</collection><collection>ProQuest One Academic Eastern Edition (DO NOT USE)</collection><collection>ProQuest One Academic</collection><collection>ProQuest One Academic UKI Edition</collection><collection>ProQuest Central China</collection><jtitle>Sustainability</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Drăgușin (Trincu-Drăgușin), Cristina-Petrina</au><au>Pitulice, Ileana Cosmina</au><au>Ștefănescu, Aurelia</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Harmonisation and Emergence Concerning the Performance Audit of the EU Member States’ Public Sector. Romania’s Case</atitle><jtitle>Sustainability</jtitle><date>2021-04-01</date><risdate>2021</risdate><volume>13</volume><issue>7</issue><spage>3673</spage><pages>3673-</pages><issn>2071-1050</issn><eissn>2071-1050</eissn><abstract>The complexity of the public sector generated by the mobilisation and use of significant financial resources, national cultural factors, the heterogeneity of the provision of public services, the numerous interested parties, the increasing demand for the quality of public services, the information asymmetry, require an actor to provide credible assurance regarding the proper management of public financial resources. In this context, performance audits are the link between public sector entities and stakeholders. The research has two components: the first component analyzes the degree of harmonization of the regulations specific to the performance audit in Romania with the International Standards of Supreme Audit Institutions (ISSAI); the second component analyses the degree of transparency of performance audit information by the SAIs of the EU Member States, through their official websites. In this regard, we have resorted to an in-depth longitudinal study, content analysis and disclosure index. The research results highlighted that the Romanian SAI has adopted in its normative framework the foremost ISSAI provisions on performance audit and the harmonization degree has systematically improved correlative with the regulatory revisions. The degree of disclosure for performance audit-specific information by the EU member state SAIs is high.</abstract><cop>Basel</cop><pub>MDPI AG</pub><doi>10.3390/su13073673</doi><orcidid>https://orcid.org/0000-0001-6936-5567</orcidid><orcidid>https://orcid.org/0000-0002-9648-5596</orcidid><oa>free_for_read</oa></addata></record> |
fulltext | fulltext |
identifier | ISSN: 2071-1050 |
ispartof | Sustainability, 2021-04, Vol.13 (7), p.3673 |
issn | 2071-1050 2071-1050 |
language | eng |
recordid | cdi_proquest_journals_2562195366 |
source | Elektronische Zeitschriftenbibliothek - Frei zugängliche E-Journals; MDPI - Multidisciplinary Digital Publishing Institute |
subjects | Accountability Auditing standards Audits Conformity Content analysis Efficiency Financial management Heterogeneity International standards Management audits Public policy Public sector Quality standards Sustainability Transparency Websites |
title | Harmonisation and Emergence Concerning the Performance Audit of the EU Member States’ Public Sector. Romania’s Case |
url | https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-01-20T01%3A11%3A01IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest_cross&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Harmonisation%20and%20Emergence%20Concerning%20the%20Performance%20Audit%20of%20the%20EU%20Member%20States%E2%80%99%20Public%20Sector.%20Romania%E2%80%99s%20Case&rft.jtitle=Sustainability&rft.au=Dr%C4%83gu%C8%99in%20(Trincu-Dr%C4%83gu%C8%99in),%20Cristina-Petrina&rft.date=2021-04-01&rft.volume=13&rft.issue=7&rft.spage=3673&rft.pages=3673-&rft.issn=2071-1050&rft.eissn=2071-1050&rft_id=info:doi/10.3390/su13073673&rft_dat=%3Cproquest_cross%3E2562195366%3C/proquest_cross%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_pqid=2562195366&rft_id=info:pmid/&rfr_iscdi=true |