The development of an informational society requires consolidating trust in information and communication technology (ICT), the protection of personal data and of the right to a private life, but also promoting a world and national unification of the info

In the current economic and socio-demographic context, the pressure exerted over the informatic departments by the top management in order to have them offer a high volume of information in a short time, efficient for maintaining and developing the busine

The increasing productivity of production factors, due to progresses in science and technology is today the engine of economic growth. The economic theory managed to endogenize the technical progress, first as a result of the unintended activities of firms, then as the result of profit driven...

Beginning with the fact that performant strategies of the financial institutions have programmes and management procedures for the banking risks, which have as main objective to minimize the probability of risk generation and the bank’s potential exposure, this paper wants to present the...

This study investigates how the use of ICT could contribute to the success of small and medium enterprises (SMEs) within the sector of services. Within the knowledge-based economy, SMEs are facing both opportunities and challenges due to the information and communication technologies...

The present paper starts out from the challenge regarding auditor tenure launched in 2010 by the Green Paper of the European Commission "Audit Policy: Lessons from the Crisis". According to this document, the European Commission speaks both in favor of the mandatory rotation of the audit firm,...

The diminished trust of citizens in the public sector, the increased complexity of policy issues and the reforms in accordance with the new public management principles generate the need of focusing more extensively on participatory governance. Participatory governance can be defined as the...

The main objective of this paper is the analysis of Romanian accounting regulations and the identification of the impact they have on creative accounting techniques. Also, we shall investigate the influence some of these creative accounting techniques have on the true and fair value. Basically,...

The interest for approaching this paper is determined by the actuality of the theme concerning mergers, and also by the scale proportions this type of transactions have arrived at, both at global level and also at national level, everything having as cornerstone a market economy within which...

The importance of accounting in the modern economy is obvious. That is more elevated bodies of the European Union and elsewhere dealing with the organization and functioning of accounting as a fundamental component of business (Nistor C., 2009). The mission of the International Federation of...