The aim of this paper is to analyze the role of Belgium in the process of European monetary cooperation. Since Belgium was one of the founding members of the European Economic Community (EEC) and a strong supporter of monetary cooperation, we believe that its role regarding monetary integration...

The analysis of the evolution of scientific research on accountancy is extremely important as one can only judge the present phenomena that characterize a certain field on the basis of a solid historical background. The aim of this paper is to offer an overview of the evolution of accountancy...

Given the importance of accounting profession and the key role of its European body, the European Commission invited the FEE to play a key role in mobilizing European accounting professionals for providing European business advisers on the changes of the single currency. One objective is to...

When a fire breaks out, we learn very quickly who is prepared to enter into that building in order to save lives and who runs away to avoid danger. The current sovereign debt crisis is precisely the kind of crisis that reveals true characters, that shows which states are prepared to enter the...

If we are to give a definition to the attention of managers, the audit is what a responsible should do in order to ensure that it has control over his business if he had time and if he knew how to act [1]. The internal audit activity has three basic functions: it is a leadership position because...

The introduction of the single currency was one of the most important experiments of international monetary policy. The aim of this paper is to examine whether the euro can be considered the engine of financial integration, and if the answer is positive, to what extent, especially for monetary...

Mergers and acquisitions are rather the result of strategic processes in a determined sector rather than individual actions of some companies. The main benefits of the merger are related to strengthening market position, reducing margins and increasing competitive pressures (often to the...

Regarding the impact of EMU on euro area firms' competitiveness and their capacity to play an important role in international markets, recent research indicates Euro contribution to increasing the competitiveness of firms by facilitating trade between countries in the eurozone and by promoting...