In this paper we are trying to identify the main environmental management systems characteristics and to describe the first, and by many considered most important stage of EMS implementation – the environmental initial investigation. The initial investigation is considered of such importance...

Les mutations profondes du contexte économique actuel ont conduit à la réanalyser les limites des méthodes traditionnelles de la comptabilité de gestion. Les instruments de diagnostic des activités et de processus spécifiques de cet domaine ABC et ABM peuvent être utilisées dans la...

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...

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...

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...