Accounting and financial information to enable internal and external users to identify, measure, classify and evaluate operations and activities of an organization to be able to substantiate and adopt management decision Information is an essential element of progress, because with the economy...

The article on “Management and internal audit in the current context" brings in the reader's attention the concept of internal audit and its interdependence with risk management, in the effort of companies to create value and manage risk effectively.

Performance is indissolubly tied to control. Performance cannot be obtained without a strong, adequate control, regardless if it is in the public or private sector. Control is one of management’s attributes and it must be organized, implemented and evaluated in every company, regardless of its...

The legal and methodological issues on corporate social responsibility are obsolete and are in addition to corporate governance, strengthening the importance of running a company in the context of recent radical changes occurring in the global economy and, implicitly, new trends in the context...

The article on “Management and internal audit in the current context" brings in the reader's attention the concept of internal audit and its interdependence with risk management, in the effort of companies to create value and manage risk effectively.

In this context the influence of principles and corporate governance codes regarding the structuring and the quality of reports’ financial and accounting information represents the basis of a quality financial report analysis. And this is due to the importance of the current research resulted...

The purpose of this paper is to outline the specifics of an operation less applicable in our country, namely business combination. After formulating several views on the necessity of applying IFRS in Romanian accounting environment, there were highlighted the imperfections shown by the old...

This article demonstrates the possibilities of transversal organization of mining economic entities in Romania. Objectives of economic entities are described and steps to take in order to realize transversal organizing according to the specific of Activity-Based Costing method. All methodology...

The article having as theme "The marketing conception and design of the supply and demand for accounting information. Bookkeeping and accounting services marketing process”, brings into the reader’s attention the aspects of an intense connection between accounting and marketing in the...

The article, having as theme on "the necessity of a right accounting in Romania in the current context" brings into the reader's attention some aspects connected with the accounting law issues in the current context. In this respect, we presented a general argumentation on the subject of...