Under the current economic conditions many organizations strive to continue the trend towards adopting agile processes, in order to take advantage of the numerous benefits that these can offer. Those benefits include quicker return on investment, better s

The main aim of the UE is to protect and sustain its citizen’s expectations by harmonizing the national politics and strategies in order to generate better results. At this moment we have three main actors: Private Business Environment (PBE), National Pub

The demographic ageing of the population and its impact on social systems, economies or labor markets have often been analyzed and discussed in Germany. The German health care system is expected to face great challenges due to the “double-ageing” of the p

In recent years the talk increasingly about performance and so were many concepts regarding the definition, classification and highlighting ways of enhancing performance in an organization. Management concepts that dominate modern organizations are value

Actions for both adapting and mitigating climate change (CC) are fewer and smaller than it is necessary. A possible explanation for this is that CC cannot be perceived directly and the reaction to it depends on how it is communicated.

The diversity of the accounting informational needs has determined the establishment of two representations of the same reality: an „internal” representation – the managerial accounting – and an “external” one – the financial accounting. From this perspec

Entrepreneurship is a complex subject of study and its determinants, characteristics, dynamics and manifestations differ across countries. The level of economic development constitutes the contextual distinction for the research on entrepreneurship. There

For a long time, management accounting has been used based on a predominantly technical approach which strictly aimed at computing the costs. Gradually, to the management accounting it has been added a decisional approach aimed at influencing the behaviou

This paper analyses the impact of the economic and financial crisis on merger and acquisition activity in Europe and the latest trends manifested on the cross-border merger and acquisition market involving European companies. Thus, a first objective of this research is to reveal the evolution of...

In this paper we intend to continue the research regarding the enterprise accounting policies and the manner in which these are perceived by the practitioner accountants, preparers of financial statements. This time, in order to carry out the research, we made up a new questionnaire applied to...