Rolul bugetelor de instrument de management în administrația publică. Aplicabilitatea IPSAS 24 în România

Abstract

This research is based on the assumption that, in many public administrations, budgets are not just intended to provide additional information; are powers of legal value that make them autonomous documents. Therefore, the aim of the research was to analyse the relations between politicians and managers, focusing in particular on the governance models used in the Romanian public administration and on the role of budgeting in these cases. We also analysed the content and constraints of IPSAS 24, from which the difficulties of its application in Romania arose. Our research has led to the firm belief that IPSAS 24 must be complemented by an international standard specifically dedicated to budgeting. This should include a European version that takes into account the ESA 2010 and the COFOG classification. JEL: M41.