Empirical study of instagible assets in romanian municipalities

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dc.contributor.authorBunget, Ovidiu Constantin
dc.contributor.authorBlidisel, Rodica Gabriela
dc.contributor.authorFeleaga, Liliana
dc.contributor.authorPopa, Irimie Emil
dc.date.accessioned2016-01-22T06:58:32Z
dc.date.available2016-01-22T06:58:32Z
dc.date.issued2014
dc.description.abstract-translatedWhile economies are becoming more and more knowledge based, investment in intangibles assets becomes important tools for management if they are properly measured and recognized. While the literature states that the economic success is based on the effective utilization of intangible assets, in the public sector there is low level of interest in their identification, measurement and disclosure. In the light of the theoretical evidences, the purpose of our research is to verify the developed stage of intangible assets process in Romanian municipalities as regards the awareness, measurement and disclosure in 2012 annual reports. Also, the paper presents the most influential factors of intangible assets information disclosure. In order to do this, a disclosure index has been created, based on the requirements related to the intangible assets, taking into account the referential of Romanian regulations (OMFP 1917 updated) and International Public Sector Accounting Standards The research is based on content analysis and in-depth interviews methods for collecting data from the 104 Romanian municipalities. The analysis led to the conclusion that the disclosure index of intangible assets is 0.28, where the municipality population and assets are the variables that are considered explanatory of the variation of the disclosure index in the regression analysis performed. There were identified no supplementary measurement ways of intangible assets voluntary disclosed, although the Romanian municipalities present some characteristics related to intangible assets. While management control is more and more important in local public administration, aiming to improve internal performance, the measurement and disclosure of intangible assets becomes a goal.en
dc.format16 s.cs
dc.format.mimetypeapplication/pdf
dc.identifier.citationE+M. Ekonomie a Management = Economics and Management. 2014, č. 3, s. 136-151.cs
dc.identifier.doidx.doi.org/10.15240/tul/001/2014-3-011
dc.identifier.issn1212-3609 (Print)
dc.identifier.issn2336-5604 (Online)
dc.identifier.urihttp://www.ekonomie-management.cz/download/1411803191_470e/11_EMPIRICAL+STUDY+OF+INTANGIBLE+ASSETS+IN+ROMANIAN+MUNICIPALITIES.pdf
dc.identifier.urihttp://hdl.handle.net/11025/17574
dc.language.isoenen
dc.publisherTechnická univerzita v Libercics
dc.relation.ispartofseriesE+M. Ekonomie a Management = Economics and Managementcs
dc.rights© Technická univerzita v Libercics
dc.rightsCC BY-NC 4.0cs
dc.rights.accessopenAccessen
dc.subjectidentifikacecs
dc.subjectoceňovánícs
dc.subjectfaktory ovlivňující zveřejnění nehmotných aktivcs
dc.subjectzveřejňovánícs
dc.subjectnehmotný majetekcs
dc.subject.translatedidentificationen
dc.subject.translatedappraisementen
dc.subject.translatedactors influencing intangible assets disclosureen
dc.subject.translatedpublishingen
dc.subject.translatedintangible assetsen
dc.titleEmpirical study of instagible assets in romanian municipalitiesen
dc.typečlánekcs
dc.typearticleen
dc.type.statusPeer-revieweden
dc.type.versionpublishedVersionen

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Číslo 3 (2014)
Číslo 3 (2014)