Characterization of Accounting Systems of Community Operators of Public Utilities Services

For an efficient management of the public services and their operations, regardless of their organizational form, must have a financial and accounting informational system designed and structured in such a way to meet the informational requirement of the management process. The main objective is to highlight the importance of financial -accounting information in the strategy of sustainable development of European public utilities. The results of this analysis, mainly focuses on the role of the financial- accounting information in the management of the operators and in ensuring a strategy regarding a sustainable development of t he European public utilities services.