A belső kontrollrendszer szerepe az államháztartásban

Tóth, Balázs: A belső kontrollrendszer szerepe az államháztartásban. Móra Akadémia, (7). pp. 73-87. (2019)

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Abstract

Under the umbrella of the New Public Management (NPM) the accounting systems and the organizational best practices changed significantly in the public sector. The idea advances to take over processes and methods from the private sector to the public sphere. This widespread paradigm has a tremendous effect on the importance of measurement of the efficiency, effectiveness and economic performance of the public sector. There were several changes in the Hungarian public sector too. In 2009 the COSO model, in 2014 the accrual accounting was introduced. These changes were a great step towards the modernization of the public sector. But how could these modifications affect the operation of the public sector? The internal control system could increase the quality of the operation, the accountability and also could support a higher level of efficiency. However, the advantages of improved internal control regulation do not always prevail. The study introduces the applied standards and the evaluation method of the Hungarian Supreme Audit Institution. Besides the presentation of the theoretical importance of the internal control, the paper adumbrates experiences of previous researches. Furthermore, the study specifies several options for further researches regarding the impact of internal control.

Item Type: Article
Other title: The role of the internal control in the public sector
Journal or Publication Title: Móra Akadémia
Date: 2019
Volume: 7
Page Range: pp. 73-87
ISSN: 2064-809X
Heading title: Gazdaságtudomány
Uncontrolled Keywords: Gazdaságpolitika
Additional Information: Bibliogr.: p. 83-86. és a lábjegyzetekben ; összefoglalás angol nyelven
Date Deposited: 2019. Nov. 13. 11:29
Last Modified: 2019. Nov. 13. 11:29
URI: http://acta.bibl.u-szeged.hu/id/eprint/62347

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