A current issue of organizations for the last 20 years is represented by the analysis of the information relevance, management tools and their influence on the decisional process. The main challenge however resides in the way organizations, in general, and control tools, in particular, respond...

It is undeniable the importance of SMEs in economic growth since they play their proper role in the emerging digital economy. But also have to consider the electronic preparation of these, their ability to absorb knowledge and to profit from their use, the e-accessibility and value aded...

This paper intends to point out the role and importance of the marketing specialist in tourism organisations, the human resources working in the marketing department/compartment. At the basis of this efficient development tool there are the very activities describing the specific actions, namely...

A critical reading of the academic literature shows that the relationship between human resource management and firm effectiveness is a phenomenon with major implications on organizational performance. A study realized by Bryson (1999) in the UK over 178 SMEs revealed that different practices of...

The purpose of this paper is to identify if there is a relationship between performance and knowledge management in Romanian SMEs and which is the impact of knowledge management on SMEs performance. The study uses survey data from 1723 small and medium enterprises, which have been included in...

Corporate governance concerns the way in which companies are managed and controlled. For efficient management of companies, these are recommended either to use the dual system of management, which, implicitly, assumes a board independent, supervisory board, respectively, or to establish...

Corporate governance is no longer a new topic, but is in a constant controversy. This paper aims to establish the importance of external financial audit in improving corporate governance, a premise for survival, continuation and development of entities in the current economic climate. The core...

CSR (Corporate Social Responsibility) has become a debated subject for public authorities, and also for private companies in the recent years especially as solution to overcome the financial crisis. We seek to create a preoccupation for this domain in Romania, by attracting the public opinion in...

Romanian economy of the last 20 years has been marked by numerous privatization processes. The goodwill is an unidentifiable intangible asset, which raised the interest of many accounting researchers. In this paper, we aimed to analyze the annual financial statements of the foreign companies...