%0 Journal Article
%T ELECTRONIC ACCOUNTING INFORMATION IN LOCAL PUBLIC ADMINISTRATION
%A Rodica Gabriela Blidi£¿el
%J Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice
%D 2012
%I Vasile Goldis University Press
%X Major changes in information technologies characterize the current period through which humanity creates the conditions shift from information society to the knowledge. In this context of the changing of the public administration through the implementation of ITC and the reform that lead to the new public management, our paper wants to see the development of E-governance in Romanian local public administration and the influence of the main financial indicators on e-governance elements. Countries adopt e-governance in ways that reinforce traditional bureaucratic structures, cultures and links from administration to citizens and politics, in some cases making these traditional forms more responsive. The paper studies the accounting information disclosed on the internet sites of public sector entities. The research use an empirical approach to test impact of the quality of accounting information on e-financial reporting in public sector. The research use a quantitative methodology, based on surveys and author's observations. The methods chosen in this paper are reliable for this empirical study that tries to identify at a national level the problems that could improve the financial information disclosed by the public sector. The paper aims to measure the financial performance in local public administration and the main indicators of e-governance. The main objective of the paper is to make a model that demonstrates the impact of the local public administration financial performance on the e-governance. Due to the fact that the main problem of the Romanian local public administration is the lack of performance tools that could improve the e-governance, the research wants use an empirical approach to test the impact of the financial performance on the local public administration on e-governance. The research use a quantitative methodology, based on surveys and author's observations.
%K financial reporting
%K public sector
%K information technology process
%U http://www.uvvg.ro/studiaeconomia/images/2012/p1/10.%20Rodica%20Gabriela%20Blidisel%20-%20ELECTRONIC%20ACCOUNTING%20INFORMATION%20IN%20LOCAL%20PUBLIC%20ADMINISTRATION.pdf