Results 1 to 10 of about 223,204 (156)

EVOLUTION OF PUBLIC INTERNAL FINANCIAL CONTROL IN UKRAINE [PDF]

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2013
Process of formation and development of public internal financial control in Ukraine is considered, its main stages are determined. Achievements and issues of public internal financial control are defined, current state of its development and compliance ...
P. Andreyev
doaj   +2 more sources

ESTABLISHMENT AND DEVELOPMENT OF THE PUBLIC INTERNAL FINANCIAL CONTROL SYSTEM

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2014
Theoretical approaches to the definition of the public internal financial control role in the public financial management are studied. The artickle outlines the main european models of the public internal financial control.
P. Andreev
doaj   +2 more sources

PUBLIC INTERNAL FINANCIAL CONTROL IN THE SECTOR OF PUBLIC ADMINISTRATION

open access: yesФинансы: теория и практика, 2017
The increase in efficiency of budget spending is one of the major areas in the budgetary policy of the Russian Federation.To achieve this goal a modern budgetaryprocess model which is focused on «result-oriented budgeting in the medium-term budget ...
A. I. Lukashov
doaj   +2 more sources

The role of supervisory mechanisms in improving financial reporting quality by Vietnam public non-business unit

open access: yesCogent Business & Management, 2022
Based primarily on agency theory, this study aims to examine the role of internal and external supervisory mechanisms in improving financial reporting quality by public non-business units in Vietnam. Quantitative research with a survey method was carried
Quoc Thuan Pham   +3 more
doaj   +3 more sources

Impact of Public Internal Financial Control on Public Administration in Croatia [PDF]

open access: yesTheoretical and Applied Economics, 2010
The PIFC /Public Internal Financial Control/ was developed by the European Commission. PIFC is set of principles internal financial controls system established for the purpose of controlling, auditing, supervise on the use of national budget and European
Vesna VAŠIČEK   +2 more
doaj   +4 more sources

Organisation of Internal Controls and Financial Audits in the Public Sector Organisations

open access: yesУчёт. Анализ. Аудит, 2023
The purpose of the study is to analyze the problems associated with the way internal control and financial auditing are organised in budgetary and public sector organisations.
I. D. Demina, T. I. Krishtaleva
doaj   +2 more sources

Internal financial control and financial management in the public sector and their role in the defense system [PDF]

open access: yesВојно дело, 2014
The basic concept of control is to create a process that ensures the achievement of objectives with appropriate quality, funds preservation and management in compliance with law and other regulations and procedures, and the preparation and development of
Kostić Radan O.   +2 more
doaj   +2 more sources

Internal financial control processes in public schools: A prerequisite for effective financial management

open access: yesEducational Management Administration and Leadership
The South African government's substantive shift to decentralize school governance from a centralized state to local communities created several financial management challenges. Concerns for the appropriate utilization of funds, rigorous oversight, and adherence to established financial protocols underscore the fundamental financial stress points ...
Albert Garcer, Raj Mestry
exaly   +2 more sources

Public Financial Management and Internal Control

open access: yes
This open access book focuses on the ‘downstream’ element of PFM, that is how public organisations utilise public resources. It argues that improvements in PFM/IC will only flow from a recognition that what really matters is the quality of management. Management reform is an essential precondition to the successful implementation of many new techniques.
exaly   +3 more sources

Revisiting the determinants of local government performance [PDF]

open access: yesAccounting, 2021
This present study intends to analyze the factors affecting the performance of the local government of North Sulawesi. The population of this study includes the members of the Regional People’s Representative Assembly and the leaders of Regional ...
Sumual, Frida Magda   +3 more
doaj   +1 more source

Home - About - Disclaimer - Privacy