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Accounting modernization – premise of an effective governance system of enterprise Abstract: Value of company is maximizing insofar as can be identified and harmonized conflicts of interest between social partners of the firm, particularly between shareholders and managers. Harmonization of these interests is ensured by the corporate governance system. Accounting is the economical information system most appropriate for the governance needs. Under the current conditions, information is relevant not only by accuracy, but especially by its obtaining speed, since information achieved after the time it is needed, is not important anymore. This paper aims to show which are the main ways of accounting modernization to meet the demands of an effective governance, in the current business environment

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  • Mihaela UNGUREANU

    () (“ALEXANDRU IOAN CUZA” UNIVERSITY OF IASI)

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Suggested Citation

  • Mihaela UNGUREANU, 2012. "Accounting modernization – premise of an effective governance system of enterprise Abstract: Value of company is maximizing insofar as can be identified and harmonized conflicts of interest between so," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 96-101, May.
  • Handle: RePEc:tdt:annals:v:xviii:y:2012:p:96-101
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    File URL: http://fse.tibiscus.ro/anale/Lucrari2012/kssue2012_013.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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    Keywords

    leading; corporate governance; management control; integrated accounting;

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

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