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Prof. STEFANESCU AURELIA
Bucharest Academy of Economic Studies

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0 Financial Audits
0 Financial Reporting
0 Internal Audit
0 Corporare Governance
0 Public accounting

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Journal article
Published: 25 March 2021 in Sustainability
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The complexity of the public sector generated by the mobilisation and use of significant financial resources, national cultural factors, the heterogeneity of the provision of public services, the numerous interested parties, the increasing demand for the quality of public services, the information asymmetry, require an actor to provide credible assurance regarding the proper management of public financial resources. In this context, performance audits are the link between public sector entities and stakeholders. The research has two components: the first component analyzes the degree of harmonization of the regulations specific to the performance audit in Romania with the International Standards of Supreme Audit Institutions (ISSAI); the second component analyses the degree of transparency of performance audit information by the SAIs of the EU Member States, through their official websites. In this regard, we have resorted to an in-depth longitudinal study, content analysis and disclosure index. The research results highlighted that the Romanian SAI has adopted in its normative framework the foremost ISSAI provisions on performance audit and the harmonization degree has systematically improved correlative with the regulatory revisions. The degree of disclosure for performance audit-specific information by the EU member state SAIs is high.

ACS Style

Cristina-Petrina Drăgușin (Trincu-Drăgușin); Ileana Pitulice; Aurelia Ștefănescu. Harmonisation and Emergence Concerning the Performance Audit of the EU Member States’ Public Sector. Romania’s Case. Sustainability 2021, 13, 3673 .

AMA Style

Cristina-Petrina Drăgușin (Trincu-Drăgușin), Ileana Pitulice, Aurelia Ștefănescu. Harmonisation and Emergence Concerning the Performance Audit of the EU Member States’ Public Sector. Romania’s Case. Sustainability. 2021; 13 (7):3673.

Chicago/Turabian Style

Cristina-Petrina Drăgușin (Trincu-Drăgușin); Ileana Pitulice; Aurelia Ștefănescu. 2021. "Harmonisation and Emergence Concerning the Performance Audit of the EU Member States’ Public Sector. Romania’s Case." Sustainability 13, no. 7: 3673.

Journal article
Published: 01 December 2020 in Journal of Accounting and Management Information Systems
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Research Question: What is the impact of the performance audit missions on the activity of the Romanian public institutions? Motivation: Public resources' management and use, public sector entities' performance, in the context of the economic environment turbulences and of the complexity and heterogeneity of the public services demand are of interest to a wide range of interested parties. Thus, the informational valences of the performance audit represent for the public sector management, a credible and relevant information source to substantiate the decision-making process focused on performance and circumscribed to the community members. Idea: The paper includes an empirical research on the investigation of the public sector management perception regarding the impact of the performance audit missions performed by the Romanian Court of Accounts, on the public institutions activity. Data: Information regarding the performed missions and the entities subject to performance audit was collected by reviewing the Romanian Court of Accounts' portfolio of publications (available online on the institution's official website). The email addresses of the respondents were collected by consulting the official web pages of the audited entities (contact section). Tools: The research is based on the study of the public sector management’s perception regarding the performance audit missions performed by the Romanian Court of Accounts. In this regard, we developed and disseminated questionnaires to the management of public sector entities subject to performance audit within the period 2015-2019. Complementarily, in order to identify the tendencies and the respondents’ homogeneous perceptions, the descriptive analysis is completed by cluster analysis and multidimensional scaling. Data processing, clustering and the results’ analysis were performed using the SPSS statistical software. Findings: The research results show that performance auditing contributes to improving the economicity, efficiency and effectiveness in the public resources use, but its usefulness is inversely proportional to the professional experience of the respondents within the audited entity. The respondents also consider that the performance audits’ objectives are appropriate to the sensitive areas related to the activity of public institutions, and their results provide a fair image regarding the public resources' management and use. Concerning the performance audit reports, the respondents consider them objective, rigorous, credible, and the collaboration and communication of the auditors with the entity are appreciated as successful elements of the performance audit missions. Contribution: The paper adds value to the specialized literature, given that the performance audit issue in the vision of the public sector management has not been addressed in Romania, being also limited internationally. The research results are also of interest to both the professional and the socio-economic environment, concerned with the public sector entities performance.

ACS Style

Aurelia Stefanescu; Cristina-Petrina Trincu-Drăgusin. Performance audit in the vision of public sector management. The case of Romania. Journal of Accounting and Management Information Systems 2020, 19, 1 .

AMA Style

Aurelia Stefanescu, Cristina-Petrina Trincu-Drăgusin. Performance audit in the vision of public sector management. The case of Romania. Journal of Accounting and Management Information Systems. 2020; 19 (4):1.

Chicago/Turabian Style

Aurelia Stefanescu; Cristina-Petrina Trincu-Drăgusin. 2020. "Performance audit in the vision of public sector management. The case of Romania." Journal of Accounting and Management Information Systems 19, no. 4: 1.

Journal article
Published: 31 December 2018 in Transylvanian Review of Administrative Sciences
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During the last ten years, inspired by New Public Management (NPM) concepts, significant changes have been brought to the Romanian public sector. These changes concerned organization, functioning mechanism, concepts, management, as well as its financial-accounting system. Under this new approach, the university education system should be constructed so that it can correlate competencies and abilities of future graduates to the dynamics of the public administration sector. The questionnaire-based research conducted in this paper concerns the investigation of future graduates/ accounting professionals’ perception on the following aspects: public administration sector, government accounting discipline and connection between university curricula and the labor market requirements. The empirical research results have evidenced the following issues: (1) the students’ option (choice) for employment in public administration depends on their opinion on this field and the preponderance of certain disciplines in the undergraduate program’s curricula; (2) the undergraduates’ employment status does not influence their opinion on public administration; (3) the difficulty of transactions’ accounting recognition in government accounting requires a greater volume of time in the curricula.

ACS Style

Ileana Cosmina Pitulice; Alina Georgiana Profiroiu; Aurelia Ştefănescu. Government Accounting Education for University Undergraduates. Transylvanian Review of Administrative Sciences 2018, 14, 75 -91.

AMA Style

Ileana Cosmina Pitulice, Alina Georgiana Profiroiu, Aurelia Ştefănescu. Government Accounting Education for University Undergraduates. Transylvanian Review of Administrative Sciences. 2018; 14 (2018):75-91.

Chicago/Turabian Style

Ileana Cosmina Pitulice; Alina Georgiana Profiroiu; Aurelia Ştefănescu. 2018. "Government Accounting Education for University Undergraduates." Transylvanian Review of Administrative Sciences 14, no. 2018: 75-91.

Journal article
Published: 26 January 2018 in Sustainability
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EU countries to measure human development incorporating the ambient PM2.5 concentration effect. Using a principal component analysis, we extract the information for 2010 and 2015 using the Real GDP/capita, the life expectancy at birth, tertiary educational attainment, ambient PM2.5 concentration, and the death rate due to exposure to ambient PM2.5 concentration for 29 European countries. This paper has two main results: it gives an overview about the relationship between human development and ambient PM2.5 concentration, and second, it provides a new quantitative measure, PHDI, which reshapes the concept of human development and the exposure to ambient PM2.5 concentration. Using rating classes, we defined thresholds for both HDI and PHDI values to group the countries in four categories. When comparing the migration matrix from 2010 to 2015 for HDI values, some countries improved the development indicator (Romania, Poland, Malta, Estonia, Cyprus), while no downgrades were observed. When comparing the transition matrix using the newly developed indicator, PHDI, the upgrades observed were for Denmark and Estonia, while some countries like Spain and Italy moved to a lower rating class due to ambient PM2.5 concentration.

ACS Style

Ana-Maria Săndică; Monica Dudian; Aurelia Ştefănescu. Air Pollution and Human Development in Europe: A New Index Using Principal Component Analysis. Sustainability 2018, 10, 312 .

AMA Style

Ana-Maria Săndică, Monica Dudian, Aurelia Ştefănescu. Air Pollution and Human Development in Europe: A New Index Using Principal Component Analysis. Sustainability. 2018; 10 (2):312.

Chicago/Turabian Style

Ana-Maria Săndică; Monica Dudian; Aurelia Ştefănescu. 2018. "Air Pollution and Human Development in Europe: A New Index Using Principal Component Analysis." Sustainability 10, no. 2: 312.