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...

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....

Regional financial performance could influence the attitude of shareholders and of the investors. It is important as it provides information about the entities that act in the area and about the factors, qualitative: like auditor type or quantitative such as individual financial elements that...

At the European level - and even global – the prolonged economic and financial crisis was a challenge for the financial institutions, negatively affecting the banking system and beyond. The impact of the global crisis has affected gradually overwhelmingly the profitability of the banking...

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...

Suppliers have started to focus on costs as tough competing market conditions have been triggered by globalization and leaving of national protection. Under the competitive market conditions, the measures taken firstly are cost information and reducing them. As result of these precautions,...

Due to rapid population growth and industrialization environmental problems has increased. So, businesses have social responsibility with regard to protection of the environment. Besides social responsibility, due to some legal regulations businesses use environment like an production input and...

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...

Organizational culture is defined as the values and behaviours that contribute to the unique social and psychological environment of an organization, includes an organization's expectations, experiences, philosophy, and values that hold it together, and is expressed in its self-image, inner...