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Objectives And Particularities Of Decisions In The Context Of Corporate Governance

Author

Listed:
  • Florin Boghean
  • Elena Hlaciuc
  • Lucia MoroÅŸan-Dănilă
  • Carmen Boghean

Abstract

Corporate governance means the overall driving of the entire organization by accepting all internal components, which work together, which eventually will be integrated in the management, and implemented to the risk management within the organization and financial management system and internal control, including internal audit. At this time of globalization and harmonization, the accounting profession acts for the image that it deserves, fulfilling a critical role. Harmonization, convergence of accounting systems in service, currently must be made by the most 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 groups exert a strong influence on the accounting profession.

Suggested Citation

  • Florin Boghean & Elena Hlaciuc & Lucia MoroÅŸan-Dănilă & 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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    File URL: http://oeconomica.uab.ro/upload/lucrari/1120091/31.pdf
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    References listed on IDEAS

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    1. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
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    1. Claudia-Elena GRIGORAS-ICHIM & Otilia-Maria BORDEIANU & Lucia MOROSAN-DANILA, 2024. "The Importance Of The Financial Audit In The Identification Of Fraud And Errors Recorded By Companies," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 12(1), pages 32-47, February.
    2. Morosan-Danila Lucia & Bordeianu Otilia-Maria & Grigoras-Ichim Claudia-Elena, 2024. "Tourism And Financial Transparency: The Role Of Sustainability Reporting In Shaping The Future Of Tourism," Revista de turism - studii si cercetari in turism / Journal of tourism - studies and research in tourism, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 37(37), pages 1-4.

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    JEL classification:

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

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