Results 11 to 20 of about 96 (70)
Zbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu, 2013 Public financial management system defines procedures by which the public funds are allocated and administered in a manner that ensures fiscal discipline, observance of strategic priorities and provides efficient use of public funds. Public finance is an
Sanja Jakovljević
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Prawo Budżetowe Państwa i Samorządu, 2014 The purpose of this article is to present French institutional and law solutions in the field of public finance discipline. The article describes legal position and functioning of Court of Budgetary and Finance Discipline in France.
Małgorzata Cilak
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Investigating the Effect of Organizational Factors on Financial Discipline in the Public Sector [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: Despite the significance of the issue of financial indiscipline, few scientific studies have investigated the motivational, voluntary, emotional, and cognitive factors affecting the actions of managers and employees within organizations ...
Mohammad Solgi, Ehsan Ghahraei
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The right of a public finance sector entity to incidental receivables in commercial transactions [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: The aim is to determine whether public finance sector entities in Poland charge compensation for debt recovery costs and to verify if this practice poses a risk of violating public finance discipline.
Ireneusz Rosiek
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Specificity, conditions and trends in modern public financial management in Poland
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2022 The article deals with the issues of contemporary conditions and trends in public finance management in Poland. Starting from the classic concept of Peter Drucker that management is therefore not a set of individual and isolated activities, but the ...
Paweł Ostachowski +1 more
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Budżet zadaniowy a naruszenia dyscypliny finansów publicznych związane z wydatkami publicznymi
Studia i Materiały, 2017 The paper discusses issues related to the institution of public expenditure in performance budget in the context of the law on liability for violation of public finance discipline.
Wojciech Bożek
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Legal basis for finance management in territorial self-government units
Nowoczesne Systemy Zarządzania, 2019 The objective of the paper is an examination of critical legal conditions related to finance management in territorial self-government units. Management of finance in territorial self-government units is regulated by numerous legal regulations.
Janusz Sarnowski
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Kryterium odpowiedzialności jako element jakości finansów publicznych
Management and Business Administration. Central Europe, 2013 Purpose: The purpose of this article is to define the factors that contribute to the use of the category of accountability not only in the formal meaning (public finance discipline), but also for the needs of public management (effectiveness of public ...
Sławomir Franek
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Prawo Budżetowe Państwa i Samorządu, 2015 The committee adjudicating in cases over violation of public finance discipline shall measure out the penalty at its own discretion, within the limits envisaged in the act, taking into consideration the degree of the fault and the effects and degree of ...
Wojciech Bożek
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The impact of fiscal councils on the budgetary consolidation [PDF]
Public and Municipal Finance, 2017 Fiscal councils are independent institutions that play an important role in execution of fiscal rules and budgetary discipline through their realistic and unbiased macroeconomic and budgetary analysis and projections.
Ante Žigman, Martina Jergović
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