Faculty of Public Administration

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Browsing Faculty of Public Administration by Subject "Accountability"

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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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    Options for Independence of Prosecutors in Exercise of Judicial Functions, Current Situation and Remedies. – Some issues of debate on the independence and accountability of prosecutors. Situational and trend aspects
    (The Union of Jurists of Romania and Universul Juridic Publishing House, 2017) Alistar, Teodor Victor; Bitea, Cristian Vasile
    The independence of justice is often debated in the Romanian legal community, regarding also the independence of prosecutors. The legislative changes are subject of review in accordance with international standards or approaches and national constitutional framework. From this dual perspective a set of reflections and requirements are presented to be taken into account in legislative review of prosecutors’ status with their assigned professional rights and liabilities.