Normative and Accounting Issues on Public Procurement of Services

Abstract

The public procurement of services completes the portfolio of mechanisms through which the public sector responds to community members in terms of social needs, quality, cost, timeliness, accountability and sustainability. The economic consequences of the COVID-19 pandemic can be found at the level of all components of the national economy, but especially inside the public sector, through the drastic reduction of financial resources. Thus, the issue of the public procurement of services involves an integrated approach, both in terms of the regulations and the specific accounting policies.

Keywords

• accounting
• public sector
• services
• public procurement