IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v1y2009i11p31.html
   My bibliography  Save this article

Objectives And Particularities Of Decisions In The Context Of Corporate Governance

Author

Listed:
  • 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)

Abstract

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
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/1120091/31.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    1. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

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

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:1:y:2009:i:11:p:31. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan-Constantin Danuletiu). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.