Browsing by Author "Munteanu, Ionela"

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    Convergent Insights for Sustainable Development and Ethical Cohesion: An Empirical Study on Corporate Governance in Romanian Public Entities
    (MDPI, 2020-04) Munteanu, Ionela; Grigorescu, Adriana; Condrea, Elena; Pelinescu, Elena
    The global financial crisis was decisive in reanalyzing the role of corporate governance based on the accountability and ethics of governance practices and its impact on sustainable development. The study aims to analyze the relevance of and the interdependencies between financial governance assessment indicators and income efficiency with synergetic effects on sustainable development and social cohesion, offering a distinct contemplation on errors in governance and financial reporting. Deviations concerning the accuracy of financial statements, flaws in the process of budget creation and budgetary execution, poor implementation of internal control systems, non-compliance with procedures of public procurement contracts, and ineffectiveness in sound financial management represent barometers for assessing managerial accountability in the public sector. This study is based on data reported by the Romanian Court of Accounts processed with the principal component analysis and proposes a global efficiency index as a benchmark indicator barometer in order to analyze the influence of managerial accountability and sustainable reporting compliance on revenue reported by public institutions in Romania. The results of the study are of empirical importance and explore the constant need to evaluate managerial accountability and ethics, with an emphasis on error, in order to improve public governance and enhance corporate accountability.
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    Development of a Green Competency Matrix Based on Civil Servants' Perception of Sustainable Development Expertise
    (MDPI, 2023-09) Grigorescu, Adriana; Munteanu, Ionela; Dumitrică, Cătălin Daniel; Lincaru, Cristina
    This paper analysed the responses of 242 civil servants collected during a survey for public authorities personnel with management or executive responsibilities. The survey focused on the perception of respondents regarding the key competencies and the utility of the sustainability development expert occupation (SDE). Based on the assumption that the responses were influenced by multiple factors, the impact of perceptual theory, agency theory and sustainability theory calibrated the analysis of the collected data. Cronbach's alpha was used to test the reliability of the received responses and multinominal logistic regression with a single dichotomous variable (Regulation Awareness) and several continuous predictor variables (Specialization, Knowledge, Attributions and Competence) was employed to determine to what extent the SDE occupation would contribute to the implementation of sustainable development policies. This paper argues that the 'green' competency matrix appropriate for the implementation of sustainable development policies should include executive, compliance promoting, ethical and reporting competencies. The creation of a green competency matrix is an important step toward changing the organisational culture of the public or private sectors to achieve sustainable and reliable development. This research can help organizations and public authorities understand where their efforts should be focused to efficiently incorporate sustainability development into their systems.