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The Role Of The Accountant Professional In The Context Of The Corporate Governance And The Externalisation Of The Accounting Function

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Author Info

  • Boghean Florin

    ("Stefan cel Mare" University, Suceava, Faculty of Economic Sciences and Public Administration)

  • Hlaciuc Elena

    ("Stefan cel Mare" University, Suceava, Faculty of Economic Sciences and Public Administration)

  • Boghean Carmen

    ("Stefan cel Mare" University, Suceava, Faculty of Economic Sciences and Public Administration)

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    Abstract

    According to the Organization for Economic Cooperation and Development - OECD, corporate governance is the system by means of which companies are managed and controlled. In 1999, were published the OECD Principles of Corporate Governance, these being currently recognized as one of the 12 pillars of international financial stability. The OECD principles served as a reference point for compiling a collection of national corporate governance codes. They focus mainly on the companies listed on regulated markets, although they also cover issues related to companies that have a big number of shareholders but are not listed. These principles refer to: the rights of shareholders and their protection, the equitable treatment of all shareholders, including the minority and foreign shareholders, the role and rights of stakeholders, the transparency of information and its prompt dissemination, the responsibilities of the Board of Directors and of the executive management.

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    Bibliographic Info

    Article provided by University of Oradea, Faculty of Economics in its journal The Journal of the Faculty of Economics - Economic.

    Volume (Year): 1 (2010)
    Issue (Month): 2 (December)
    Pages: 832-838

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    Handle: RePEc:ora:journl:v:1:y:2010:i:2:p:832-838

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    Related research

    Keywords: : corporate governance; the accounting financial information; users of financial accounting information;

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    Cited by:
    1. Fawzi Al Sawalqa, 2014. "Corporate Governance Mechanisms and Voluntary Disclosure Compliance. The Case of Banks in Jordan," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 369-384, April.

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