The concept of benchmarking requires a continuous process of performance improvement of different organizations in order to obtain superiority towards those perceived as market leader’s competitors. This superiority can always be questioned, its relativity originating in the quick growing...

The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this...

In the current context of globalization, we can no longer talk about increasing organizational value ignoring the interests of shareholders, employees, business partners, etc. Such interests may come into conflict, leading to internal conflicts, with negative influence on the entity’s...

Despite the developments which tend to relax the relationship between financial analysis and accounting, property information provided by the latter irreplaceable render its use for diagnostic approaches financial foundation. An efficient information system can provide relevant indicators to...

A corporate governance system is not based solely on enforcement actions and incentives in order to obtain performance. In the context of a modern business environment, it must initiate and support research and development, contribute to social stability by harnessing human and cultural capital....