INDICATORS OF THE ECONOMIC AND FINANCIAL PERFORMANCE FOR THE PUBLIC UNIVERSITIES IN ROMANIA
Quantifying the economic and financial performance in public universities represents a current, very interesting and quite a controversial matter of debate given that the accounting information realm is not sufficient explored through the financial analysis. The paper focuses on the ways of measurin...
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Format: | Article |
Language: | English |
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Universitatea din Craiova
2016-12-01
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Series: | Annals of the University of Craiova: Economic Sciences Series |
Subjects: | |
Online Access: | http://feaa.ucv.ro/annals/v1_2016/0044v1-013.pdf |
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author | Cristina-Petrina Trincu-Dragusin Magdalena Mihai Luis Blanco-Pascual |
author_facet | Cristina-Petrina Trincu-Dragusin Magdalena Mihai Luis Blanco-Pascual |
author_sort | Cristina-Petrina Trincu-Dragusin |
collection | DOAJ |
description | Quantifying the economic and financial performance in public universities represents a current, very interesting and quite a controversial matter of debate given that the accounting information realm is not sufficient explored through the financial analysis. The paper focuses on the ways of measuring the economic and financial performance in public universities in Romania, having as main purpose to provide a set of assessing indicators, by adapting the financial analysis paradigm existing for the private sector, to the public sector particularities. The specific objectives refer to the rentability, self-financing capacity, efficiency of the university expenditures and risk analysis, and the research approach is developed in the context in which either the national law or the international one do not regulate specific indicators for the economic and financial performance analysis within the public sector institutions |
first_indexed | 2024-12-14T01:34:20Z |
format | Article |
id | doaj.art-06b7698ef4f94d90a245f08ae69fdb78 |
institution | Directory Open Access Journal |
issn | 1223-365X 1843-3723 |
language | English |
last_indexed | 2024-12-14T01:34:20Z |
publishDate | 2016-12-01 |
publisher | Universitatea din Craiova |
record_format | Article |
series | Annals of the University of Craiova: Economic Sciences Series |
spelling | doaj.art-06b7698ef4f94d90a245f08ae69fdb782022-12-21T23:21:56ZengUniversitatea din CraiovaAnnals of the University of Craiova: Economic Sciences Series1223-365X1843-37232016-12-01144133146INDICATORS OF THE ECONOMIC AND FINANCIAL PERFORMANCE FOR THE PUBLIC UNIVERSITIES IN ROMANIACristina-Petrina Trincu-Dragusin0Magdalena Mihai1Luis Blanco-Pascual2University of Craiova Faculty of Economics and Business AdministrationUniversity of Craiova Faculty of Economics and Business AdministrationUniversity of Craiova Faculty of Economics and Business AdministrationQuantifying the economic and financial performance in public universities represents a current, very interesting and quite a controversial matter of debate given that the accounting information realm is not sufficient explored through the financial analysis. The paper focuses on the ways of measuring the economic and financial performance in public universities in Romania, having as main purpose to provide a set of assessing indicators, by adapting the financial analysis paradigm existing for the private sector, to the public sector particularities. The specific objectives refer to the rentability, self-financing capacity, efficiency of the university expenditures and risk analysis, and the research approach is developed in the context in which either the national law or the international one do not regulate specific indicators for the economic and financial performance analysis within the public sector institutionshttp://feaa.ucv.ro/annals/v1_2016/0044v1-013.pdfeconomic and financial performance; performance measurement; performance indicators; universities; public sectoreconomic and financial performance; performance measurement; performance indicators; universities; public sector |
spellingShingle | Cristina-Petrina Trincu-Dragusin Magdalena Mihai Luis Blanco-Pascual INDICATORS OF THE ECONOMIC AND FINANCIAL PERFORMANCE FOR THE PUBLIC UNIVERSITIES IN ROMANIA Annals of the University of Craiova: Economic Sciences Series economic and financial performance; performance measurement; performance indicators; universities; public sector economic and financial performance; performance measurement; performance indicators; universities; public sector |
title | INDICATORS OF THE ECONOMIC AND FINANCIAL PERFORMANCE FOR THE PUBLIC UNIVERSITIES IN ROMANIA |
title_full | INDICATORS OF THE ECONOMIC AND FINANCIAL PERFORMANCE FOR THE PUBLIC UNIVERSITIES IN ROMANIA |
title_fullStr | INDICATORS OF THE ECONOMIC AND FINANCIAL PERFORMANCE FOR THE PUBLIC UNIVERSITIES IN ROMANIA |
title_full_unstemmed | INDICATORS OF THE ECONOMIC AND FINANCIAL PERFORMANCE FOR THE PUBLIC UNIVERSITIES IN ROMANIA |
title_short | INDICATORS OF THE ECONOMIC AND FINANCIAL PERFORMANCE FOR THE PUBLIC UNIVERSITIES IN ROMANIA |
title_sort | indicators of the economic and financial performance for the public universities in romania |
topic | economic and financial performance; performance measurement; performance indicators; universities; public sector economic and financial performance; performance measurement; performance indicators; universities; public sector |
url | http://feaa.ucv.ro/annals/v1_2016/0044v1-013.pdf |
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