%0 Journal Article %T Clusters Regarding Key Factors Affecting Changes in Accounting, Finance, Administration and Management Control %A Rodica Gabriela Blidisel %A Adina Simona Popa %A Raimondo Lo Russo %A Maria Moraru %J Analele Universit£ż£żii Eftimie Murgu Re£żi£ża. Fascicula de Inginerie %D 2010 %I Eftimie Murgu University of Resita %X During the last decade, important changes have occurred in public governance, which has evolved in this time from hierarchical bureaucracy to participatory governance, where the role of citizens in public decision-making process is more direct. There were performed reforms in finance, management administration and finances of public sector. Starting from the factors that influenced during the history the accounting, finances, administration and management control, we want to test the factors that affect the changes of these elements in Romanian environment. %K cluster analysis %K dendogram %K accounting %U http://anale-ing.uem.ro/2010/A_8.pdf