Efficiency decades as a mechanism to activate its role in governance and rationalization of expenditures in public institutions

Authors

  • YOUCEF GUROUDJ
  • Fatiha Guessas

Keywords:

Efficiency contracts, activating governance, rationalizing expenditures in public institutions

Abstract

Governance has several mechanisms, some are delibrate and others are spantaneous.Although, the Algerian public institutions contain  management boards, internal and external control systems, it adopted « Efficiency Contracts »by the ministries as a mechanism to achieve the effectiveness of the governance of public institutions so that, the admin is committed to achieve what has been agreed upon and on improving the level of service or enterprise output in general, as well as the organization of all the measures that contribute to the improved performance to get to the provision of high quality service lives up to the level of individuals against the rationalization of government spending, which requires a set of procedures and ways to protect it from waste and solve it .

     We came through this study to the possibility of considering

« Efficiency Contracts »a good mechanism to rationalize public expense, not only to activate governance, and this is by the commitment of those in charge of the conduct of the educational institutions by respecting its provisions and the drafting of an educational institution and estimating the expenses to be disbursed with the respect of the transparency of the public finance element issued by the International Monetary Fund, in addition to the general rules of the corporate governance.

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Published

2023-04-21

How to Cite

GUROUDJ, Y., & Guessas, F. (2023). Efficiency decades as a mechanism to activate its role in governance and rationalization of expenditures in public institutions. Journal of Financial Accounting and Managerial Studies, 3(2), 172–188. Retrieved from http://review.univ-oeb.dz/ojs.cofifas/index.php/jfams/article/view/86

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Articles