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Objectives And Particularities Of Decisions In The Context Of Corporate Governance


  • Florin Boghean

    (University Stefan cel Mare Suceava)

  • Elena Hlaciuc

    (University Stefan cel Mare Suceava)

  • Lucia Morosan-Danila

    (University Stefan cel Mare Suceava)

  • Carmen Boghean

    (University Stefan cel Mare Suceava)


Corporate governance means the overall driving of the entire organization byaccepting all internal components, which work together, which eventually will be integrated in themanagement, and implemented to the risk management within the organization and financialmanagement system and internal control, including internal audit. At this time of globalization andharmonization, the accounting profession acts for the image that it deserves, fulfilling a criticalrole. Harmonization, convergence of accounting systems in service, currently must be made by themost trained professionals, under conditions of total transparency. Presently, the global economy,the influx of investment and cross-border operations in particular of the large enterprise groupsexert a strong influence on the accounting profession.

Suggested Citation

  • Florin Boghean & Elena Hlaciuc & Lucia Morosan-Danila & Carmen Boghean, 2009. "Objectives And Particularities Of Decisions In The Context Of Corporate Governance," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-31.
  • Handle: RePEc:alu:journl:v:1:y:2009:i:11:p:31

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    References listed on IDEAS

    1. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
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    More about this item


    accounting systems; decision processes; corporate governance; financial information.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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