RESPONSIBILITY AND AWARENESS – RELEVANT DOMESTIC CONTROL COMPOUNDS
Journal Title: Причорноморські економічні студії - Year 2018, Vol 26, Issue 2
Abstract
The article deals with the interpretation of the notion of responsibility and accountability in the context of the implementation of internal control in budgetary institutions. The understanding of "managerial accountability" in accordance with European standards of internal control is explored. The necessity of filling the new meaning of the concept of "managerial accountability" on the basis of the "concept of accountability", which is widely used in EU countries, is proved. The components of managerial accountability are determined, for which the delegated responsibilities and powers to the heads of operational level of management of the budget institution in the part of the organization of financial management and control in the structures and subordinate units that are subordinated to them are delegated. The sequence of introduction of managerial accountability in public sector institutions is proposed in order to create a system of internal control of the European standard.
Authors and Affiliations
T. M. Mishchenko
Keywords
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- EP ID EP589216
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