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The Corporate Governance And The Organisational Governance In The Context Of Convergence And Managerial Accounting

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  • Ph.D Student Bosoteanu Maria Cristina

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

Abstract

The request for appropriate financial and accounting information in terms of quality is marked by the agency and governance problems which were delineated and commented while trying to find feasible solutions. The paper analyze not only the convergence phenomenon within the managerial accountability but also the influences of this process over the framework existing in Romania. The studies from the international literature indicate the evolution of a convergence process towards a system of practices recognized at the global level; nevertheless, it does not assume that the same system is being applied in all countries or that the use of the same instruments shall bring the same benefits regardless of the country or the culture.

Suggested Citation

  • Ph.D Student Bosoteanu Maria Cristina, 2009. "The Corporate Governance And The Organisational Governance In The Context Of Convergence And Managerial Accounting," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(13S), pages 31-39, November.
  • Handle: RePEc:aio:rteyej:v:1:y:2009:i:13s:p:31-39
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    File URL: http://feaa.ucv.ro/RTE/013S-05.pdf
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    References listed on IDEAS

    as
    1. Fama, Eugene F, 1980. "Agency Problems and the Theory of the Firm," Journal of Political Economy, University of Chicago Press, vol. 88(2), pages 288-307, April.
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    More about this item

    Keywords

    corporate governance; managerial accounting; convergence; economic integration;

    JEL classification:

    • A12 - General Economics and Teaching - - General Economics - - - Relation of Economics to Other Disciplines
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • F15 - International Economics - - Trade - - - Economic Integration
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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