The efficiency of the rational allocation process of public resources represents a constant issue for both scholars and practitioners, under the European and global requirements set up by International Monetary Fund, European Commission and OECD agendas. In Romania, among the objectives of local...

If twenty years ago the financial activities of any Romanian enterprise were the sole responsibility of the accountant, nowadays the relationships of the economical entities within theirselves and with their environment are too complex to be handled just by accounting departments. Around...