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Constructive Relationship between Accountancy and the Corporate Governance, Under the Context of Normalization

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  • Mirela Niculae

Abstract

The relationship between the accountancy and the corporate governance is of interdependency. The economical-financial crises, the complexity of the business environment, the intensification of competition, the demographical issues, the climate changes, and the limited access to the resources are aspects emphasizing another approach of the governance on entity level. The accountancy cannot remain indifferent to the major changes occurring worldwide, in the direction of the globalization of the economy and of the financial markets. The harmonization and the convergence of the Romanian accounting with the International Accounting Standards and with the European Directives are the demarche of a challenge arising around a permanent process of accounting reform.

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  • Mirela Niculae, 2016. "Constructive Relationship between Accountancy and the Corporate Governance, Under the Context of Normalization," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(1), pages 49-53, January.
    • Handle: RePEc:hur:ijaraf:v:6:y:2016:i:1:p:49-53
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    References listed on IDEAS

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    1. Becht, Marco & Bolton, Patrick & Roell, Ailsa, 2003. "Corporate governance and control," Handbook of the Economics of Finance, in: G.M. Constantinides & M. Harris & R. M. Stulz (ed.), Handbook of the Economics of Finance, edition 1, volume 1, chapter 1, pages 1-109, Elsevier.
    2. Brown, Lawrence D. & Caylor, Marcus L., 2006. "Corporate governance and firm valuation," Journal of Accounting and Public Policy, Elsevier, vol. 25(4), pages 409-434.
    3. Foss, Nicolai & Mahnke, Volker (ed.), 2000. "Competence, Governance, and Entrepreneurship: Advances in Economic Strategy Research," OUP Catalogue, Oxford University Press, number 9780198297178, Decembrie.
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