| Autor: |
Ionel Bostan, Cristina Mihaela Lazar |
| Jazyk: |
angličtina |
| Rok vydání: |
2021 |
| Předmět: |
|
| Zdroj: |
Ovidius University Annals: Economic Sciences Series, Vol XXI, Iss 2, Pp 599-607 (2021) |
| Druh dokumentu: |
article |
| ISSN: |
2393-3127 |
| Popis: |
Internal managerial control provides the manager of an entity with an array of means for the prevention / elimination of the dysfunctions in the activity of the respective entity. Although more than two decades have passed since the official establishment in Romania of this form of control, the expected results have not appeared yet. While, from the perspective of the legislator, the steps taken have been considerable, the elimination of the deficiencies in the implementation of the specific system depends on the human resource, be it in management or in operating positions. The authors have formulated a series of proposals regarding the improvement of the analyzed system, after first coming up with approaches in terms of the regulations in the matter and the concrete achievements resulted from the implementation of the respective institutional framework in Romania. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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