The purpose of this paper is to present a history and an evolution of concepts of risk and risk management in economic, respectively financial fields, highlighting the usefulness (or not) and complexity of tools for risk assessment developed over time. The main objective of risk management is to...

The main objective of this paper is the examination of the concept of Balance Scorecard method and its possibilities in achieving process of the strategic objectives of the entity. The author has developed a Strategy map for an entity that transports goods by lorry. The Strategy map it is an...

This study aims to review previous developed studies regarding the institutional investors’ issue, as the influence they exert in the companies they invest in is growing in importance. In the first part, the paper tries to review the existing literature regarding the institutional investors’...

Although accounts consolidation was used in practice from the early 1900’s its theoretical basis were developed later in concordance with the rise of concepts like “entity” and “group”. The aim of this article is to examine the literature in the accounting field regarding the...

The increasing importance of sustainability issues expressed by different types of stakeholders has placed them among the leading topics inside the accounting literature. The paper aims to extend the current knowledge through the analysis of the relation between the number of sustainability...

Nowadays business environment can be described through continuous changes, complexity, raising concerns regarding the limited non-renewable resources. Through changes in the reporting practice and by demonstrating a great commitment to responsible corporate day-to-day activities, companies are...

This study aims to investigate the quality of the Web sites content of the companies from the IIRC Pilot Programme in 2013 and how corporations use their Web sites to emphasize the environmental responsibility. We try to determine the quality of the web sites of by the organizations included in...

Assessing the performance of business organisations has been a priority for all stakeholders, and this is the reason accounting has continuously evolved to better assist investors in their decision-making process. However, given the increasing importance of the service industry, the focus in...

Nowadays, globalisation and business internalisation have led to an increased number of frauds in organisations worldwide. The most affected are the multinational corporations because of the geographical distance, different fiscal systems and local factors that consist in tremendous...

Globalization and changes in the business environment have important implications on the nature and function of managerial accounting (MA). Organizations realized that market and customer orientation is essential for their success and the secret to improve profitability and performances is to...