Corporate Social Responsibility has emerged as one of the main topics of the current economic environment, hence the accounting literature. This paper establishes the characteristics of CSR research and the contribution of authors to the incremental knowledge within Romanian context. It is a...

The International Accounting Standards Board (IASB) is currently working on a project to develop accounting standards suitable for entities that (a) do not have public accountability and (b) publish general purpose financial statements for external users.This article presents the current status...

Traditional accounting has lost its instrumental ability of entailing the informational dimensions that are requested in the process of comprehending the phenomenon of identifying and reporting entity's activity in the context of sustainable development. We would venture to suggest that the...

This paper offers an investigation at a micro-level of entrepreneurship in the business environment. More precisely, we conduct an empirical study of the relationship between corporate entrepreneurship and corporate governance in the case of the Romanian non-financial listed companies. We use...

The purpose of this paper is to introduce and reflect on the International Financial Reporting Standards (IFRS) application in Central and South-Eastern European (CSEE) countries, by providing an overview of IFRS research conducted in this geographical area, put in the context of the countries...

This study is motivated by the importance of communication with consumers in the pharmaceutical industry. We view communication as part of the company’s responsibility towards consumers. The aim of this study is to examine the communication mechanisms of corporate social responsibility...

Over the last years an increasing number of companies issued Corporate Social Responsibility (CSR) or Sustainability Reports to complement their traditional financial reporting. Companies use various sustainability reporting standards or develop their own reporting frameworks starting from the...

Best practices are conceived in management as improvement programs leading to higher organizational performance. We hereby take an interest in the effects of Enterprise Resource Planning (ERP), systems implementation as managerial tools on firm performance, in connection with the organizational...