The evolution of public sector financial management in Bulgaria. (20th May 2009)

• Record Type: Journal Article
• Authors: Murphy, David S.
• Is Part Of: International journal of managerial and financial accounting. Volume 1:Number 4(2009)
• Page Start: 370
• Page End: 378
• Publication Date: 2009-05-20
• Subjects: public sector reform -- financial reform -- financial control -- financial management -- accountability -- auditing -- Bulgaria; Accounting -- Periodicals; Managerial accounting -- Periodicals; 657.05
• Languages: English
• ISSNs: 1753-6715

Abstract

This paper provides historical and contextual background for the attempts at public sector financial management reform in Bulgaria. The factors leading to the implementation of reform law related public sector audit and financial management control are discussed. The early success and problems with the implementation of these laws in explored and issues for further study are presented.