We observed that, most of the times, the aspects related to economy, society, culture, education and not only, are analyzed separately, both under theoretical aspect (in the context of some school disciplines, university courses, studies and research) and practical approach (embodied in the...

This research focuses to highlight the particular aspects of the expenses within a nonprofit organization, as well as the posible challenges regarding their accounting. The costs are differrently reflected in accounting not only by their nature but also by their generating activities. There...

Internal audit has a responsibility to its stakeholders to provide reports on the operations of the organization’s risk management, control, and governance processes and the responsibility to justify the value added to the organization. Internal audit assesses the performance with some key...

A curricular designing in perspective of one education which carries out in efficient manner a social function involves a continuum re-accommodation of the contents, the objectives and action strategies, as a certain models or principles surpassing or renewing consider old. Only in this manner...

Web mining is the use of data mining techniques to automatically discover and extract information from World Wide Web documents and services. This article considers the question: is effective Web mining possible? Skeptics believe that the Web is too unstructured for Web mining to succeed....

For many organizations, such as museums, the lowest profit line, frequently used as a last performance test, does not exist. In these cases, both the financial performance and the impact of the services are difficult to measure. Still, it is important to know if all the museum resources are...

This article aims to highlight the relationship between corporate governance and financial statement fraud. It also emphasizes the characteristics that would be needed for good corporate governance so that it could prevent any type of frauds.

At a time when the world is interested in phenomena such as, ecology, environment, food safety, ozone layer depletion, famine and their effects on social responsibility initiatives are becoming increasingly well received. Even if you can not give a real dimension of the concept of social...

The global crisis has different effects on the activities of companies. In different areas, the crisis is different, which means that it can be searched and found generally valid solution to address the negative effects of the crisis. Different forms of the crisis involves deep analysis of the...

This paper aims to answer the question: 1. The contingency theory can be a source of improvement in management accounting research ,in terms of global economic crisis?’’ 2. Can be Contingency factors a bridge between organizational theories and management accounting? Research purpose: -The...