Unit:
Κατεύθυνση Στρατηγική Διοίκηση ΕπιχειρήσεωνLibrary of the Faculty of Economics and of the Faculty of Business Administration
Author:
Argyropoulos Panagiotis
Supervisors info:
Μπουφούνου Παρασκευή, Επίκουρη Καθηγήτρια, Τμήμα Οικονομικών Επιστημών, ΕΚΠΑ
Original Title:
Ο έλεγχος των εσόδων στους οργανισμούς τοπικής αυτοδιοίκησης (ο.τ.α.)
Translated title:
The control of revenues in local government organisations
Summary:
The purpose of this study is to examine the relationship between internal audit and
revenue management by local governments. Quantitative method using questionnaire
were chosen for this research. The sample of the present research consists of 98
employees in the revenue department of the local governments. The research found
that there are several issues that negatively affect the effectiveness of internal control,
such as: a) a clear separation of staff duties and a recorded description of job duties in
the revenue department; b) cooperation of the revenue department with the cash
service, with other public services and with other departments of the Municipality; c)
audit activities. Finally, it was found that the use of information systems a statistical
significant determinant of the effectiveness of the income statement. Encouraging the
executives of local governments to create cooperation networks with other agencies,
encouraging the utilization of the full potential of information systems, shaping the
appropriate control environment taking into account the new multidimensional and
dynamic role of local authorities, are some proposals in order to create the conditions
to increase the effectiveness of the revenue certification and for maximum
contribution of the internal control in the management of local governments’
revenues.
Main subject category:
Social, Political and Economic sciences
Keywords:
revenue management, internal audit, local governments
