Ariana KONOMI, Rajmonda BIRACI, Alda TAKA

Abstract The management of public finance with efficiency and effectiveness has been a continuous concern for all the levels of governance in the western countries, but nowadays it’s also a reflection which is increasing from the other states being under development including Albania. From the Albanian point of view, the process of integration to EU puts forward clear requests for the public sector in Albania, which generally can be described as requests that are related to the issues of efficiency, transparency and accountability. It will become evident and be analyzed the factors that define the need and development of the public financial management, by accepting that the objectives of the units of the public sector will be achieved through an effective and efficient activity in compliance with the legislation and reliable and complete operative and financial information.
Keywords financial management, financial audit, public sector, effectiveness, transparency
JEL classification H83
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