MANAGEMENT ACCOUNTING IN EUROPEAN SOCIAL FUND FINANCED PROJECTS IN ROMANIA

Article OPEN
Tatiana Danescu; Dogar Cristian;
(2012)
  • Journal: The Journal of the Faculty of Economics - Economic,volume 1,issue 2 December,pages662-667
  • Subject: Management accounting, Accounting system, European Social Fund, communication, sound financial management.
    • jel: jel:M41

Associating spent amounts in European Social Fund (ESF) financed interventions to eligible activities could be important premises for safeguarding the sound financial management principle. Incorporating management accounting in the beneficiaries accounting systems may p... View more
  • References (5)

    1. ***, 2002, Regulation (EC, EURATOM) No. 1605/2002 of 25 June 2002 on general budget of the European Communities,modified by EC Regulations 1995-2006 and 1525-2007, republished after modifications in the Official Journal of the European Union.

    2. ***, 1991, Law No. 82/1991 Accounting Law, as modified and republished, Official Journal of the Romania.

    3. COSO, Internal Control - Integrated Framework, December 2011 available on: www.coso.org at 20.03.2012

    4. Horngren C.T., Datar S.M. & Foster G. (2006) Cost accounting, a managerial emphasis. (11th ed.), Chi in u, ARC (pp152-172)

    5. Dogar C., & Kelemen A. (2010) Use of econometric instruments in determining the financial resources needed for professional skills development projects, Analele Universit ii Oradea TOM IX July 2010 (pp272-278)

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