Bureaucracy and Corruption in Public Sector Accounting

Luminiţa IONESCU, Florentin CALOIAN


Bureaucracy and corruption represent major causes of fiscal crises, and structural unemployment all over the world. According to WEF 2014 Global Risk Report, the bureaucracy has a high level in European countries and appreciation is growing that high historical rates of economic progress, especially those experienced by emerging markets, may not be sustainable in the future. 

Corruption is growing in a changing global environment and is considered one of the most important geopolitical risks. Most of the time, corruption is associated with fraud and money laundering. European growing cities and public administration have a strong influence over bureaucracy in public sector accounting and more time to process the accounting and fiscal information.



corruption, government, fraud, bureaucracy

Full Text:



Alt, J.L. and Lassen, D.D. (2010), Enforcement and Public Corruption: Evidence from US States, EPRU Working Paper Series, 08.

Chaikin, D. and Sharman, J.C. (2009), Corruption and Money Laundering: A Symbiotic

Relationship, New York: Palgrave Macmillan, p. 45.

DiRienzo, C. et al. (2007), Corruption and the Role of Information, Journal of International Business Studies 38: 320-332.

Dimulescu, V. (2013), Risks of corruption and the management of EU funds in Romania, Romanian Journal of Political Science, Vol. 13, no. 1, Bucharest.

Francy, L.G. and Paicu, C.L. (2008), The Romanian Bureaucratic System of the Public Administration, Analele Universitatii din Oradea, Vol. 2, 2008.

Gârdan, D.A. and Geangu, I.P. (2013), Peculiarities of Marketing Communications in Cultural Marketing, Annals of Spiru Haret, Economic Series, Vol. 4(13), Issue 3.

Ionescu, L. (2012), Principles and Hypothesis on Bureaucracy and Corruption Phenomena, Postdoctoral Research, Romanian Academy, Bucharest.

Olsen, W. P. (2010), The Anti-Corruption Handbook. How to Protect Your Business in the Global Market Place, John Wiley & Sons, Inc., Hoboken, New Jersey.

Popescu, I. (2011), The Expansion of European Bureaucracy, CES Working Papers, Vol. II.

Treisman, D. (2000), The causes of corruption: a cross-national study, Journal of Public Economics, 76.

Uslaner, E.M. (2008), Corruption, Inequality, and the Rule of Law: The Bulging Pocket Makes the Easy Life. New York: Cambridge University Press.

Zaman, G. and Cristea, A. (2011), EU Structural Funds Absorption in Romania: Obstacles and Issues, Romanian Journal of Economics, Volume 32, nr. 2, pp. 60-77.

http://www.weforum.org/issues/global-risks World Economic Forum 2014 – Global Risk Report.

http://www.anaf.ro/ – Misiune ANAF.

DOI: https://doi.org/10.26458/1412

Copyright (c) 2014 author

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

As to respect GDPR, this site do not allow free registation. Please contact us at: ashues@spiruharet.ro

GDPR Policy:

Please read the statement below:
Processing of personal data and free movement of these data

Registering with this site the author agree with the collection, processing and use of his personal data, exclusively within the ASHUES journal.




To crown and encourage research efforts of the authors, at the end of a year of publishing our journal board will award online the best papers by distinctions:

1. Best Original Paper Award -  for the paper that has brought something completely new in the reader's attention (a new concept, a new trend, a new proposal in research, etc.)

2. Excellence Award - for the most cited paper and visualized in the online environment during the year

3. First, Second and Third Award- for the best documented and substantiated papers during the year

4. Special Award - to award PhD students and postdocs for the most well documented and substantiated paper