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SUSTAINABILITY AND INTERNAL CONTROL IN PUBLIC CULTURAL INSTITUTIONS: PROBLEMS AND CHANCES IN THE LIGHT OF DIGITIZATION AND NEW LAWS IN THE EU AND ROMANIA

This paper examines the European and national legislative frameworks regarding sustainability, highlighting their influence on internal control practices within public cultural institutions. This analysis examines key European regulations, particularly the Corporate Sustainability Reporting Dire...

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Principais autores: STOICA SILVIU-IONEL, ANDREEA-NICOLETA LIȚĂ (MATEI), GORE ELENA-BEATRICE, VALENTIN RADU
Formato: Artigo
Idioma:Inglês
Publicado: Academica Brâncuşi 2025-12-01
Series:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Assuntos:
legislative sustainability
digitized internal control
public cultural institutions
accounting
Acceso en liña:https://www.utgjiu.ro/revista/ec/pdf/2025-06/61_Stoica.pdf
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