Cet article porte sur la notion de gouvernance d’entreprise à travers ses contenus et son évolution. Depuis une vision disciplinaire jusque dans sa dimension cognitive nous nous interrogeons sur l’existence (ou non) d’un modèle unique vers lequel les systèmes de gouvernance tendent ou...

Significance is an essential reference in the judgments of the economic environment. It talks about significant influence, meaningful, significant risk, significant accounting policies, and the like. In accounting and auditing is used the term "materiality" when the submit financial information,...

We explore issues related to trademarks, from accounting recognition perspective. The research is a conceptual exploration emphasizing some issues on intellectual property interferences with accounting and some aspects that should be considered in auditpractice

Corporate governance principles represent the scaffolding on which the relationships between public entities and holders of financial or non-financial interests must be built. Good corporate governance adds value to listed entities and reduces the cost of capital, ensuring effective financing...

Intervention audit professional to verify the extent to which a project grant spending structural funds are eligible, is a compulsory activity and area required for expression of the structural funds. Even if the professional mission relates to a specific standard (ISRS 4400) and is based on...

This article discusses the main market trends, amid the economic crisis triggered in 2007, from the perspective of modern evolutionary theory applied to marketing

Intervention audit professional to verify the extent to which a project grant spending structural funds are eligible, is a compulsory activity and area required for expression of the structural funds. Even if the professional mission relates to a specific standard (ISRS 4400) and is based on...

Significance is an essential reference in the judgments of the economic environment. It talks about significant influence, meaningful, significant risk, significant accounting policies, and the like. In accounting and auditing is used the term "materiality" when the submit financial information,...

Corporate governance principles represent the scaffolding on which the relationships between public entities and holders of financial or non-financial interests must be built. Good corporate governance adds value to listed entities and reduces the cost of capital, ensuring effective financing...

This article discusses the main market trends, amid the economic crisis triggered in 2007, from the perspective of modern evolutionary theory applied to marketing