Culture may be defined as ‘the collective programming of the mind which distinguishes the members of one human group from another’. Each human group shares its own social norms, consisting of common characteristics, such as a value system which is adopted by the majority of constituents....

As a result of globalization, the financial relationships have increased between countries, markets have became integrated, investors have an opportunity to make profitable investments which will bring highest return wherever they want and also internet banking and electronic banking...

Accounting, as a universal information and control system has a long history, widely recognized theoretical achievements and unchallenged practical values is evolving, which indicates development. Further development of accounting, however, depends largely upon trends, opportunities and...

The study has the following objective:The analysis of SME behaviour in the management of the risk, of the risk appetite, as factor of impact on the process of planning and performance of the internal audit within the context of internationalization of the Romanian accounting and of harmonization...

After accession of Bulgaria to the European Union, the Bulgarian government performed new initiatives and some actions related to the implementation of major reforms in the field of financial control, in order to ensure good financial management of public funds. Among several new acts, the...

The development of information technology has brought about massive change in the way people conduct their daily activities. These changes are reflected in both in economics and consumer behavior. Mobile applications come to support consumers in their daily activities, but it also implies new...

Value added tax was introduced in the fiscal system of the Republic of Croatia in 1998 as a flat rate system with a rate of 22 %. Shortly thereafter zero rate and reduced rate of 10% were introduced. Tax rates and their scope have been changing periodically until nowadays when rates are 5%, 13 %...

The range of information for the effective management of the enterprise is increasingly exceeding the competences of persons employed in the economic entities and thus it becomes necessary to use outside specialized services. In the financial sphere, this is due to situations such as the one...

Globalization trend that spreads widely in the world of economical and technological development has provided many values to be shares at international levels, by removing the borders of the countries. In the globalised world, changes happen in activities of companies as in many fields with the...

Several accounting and corporate scandals such as the collapse of Enron, Arthur Andersen, WorldCom, and Parmalat have shaken the business world over the last decade. After numerous studies, it is concluded that the main reason of this scandals have been especially the unethical conduct of...