The current business environment requires a performance management with a muchbroader framework. The article deals with the overall performance of an entity and the compositionof performance indicators that are grouped under specific dashboards: economic and financial,social and environmental....

The business sector is rife with unethical managerial practices, such as blaming subordinates for organizational failings, along with the exploitation of colleagues, favoritism, and conflicts of leadership. In light of this, numerous researchers have endeavored to explain the phenomenon of...

The article aims to emphasize the importance of the Activity-Based Budgeting (ABB) implementation within the entities in the mining industry of Romania. Taking into account the stage of the research carried out in the literature regarding the implementation of the ABB method to the specific of...

This article analyses the critical issues regarding implementation or non-implementation of the Activity-Based Costing (ABC) method in Romania. There are highlighted the specialists views in the field opinions and own point of view of the authors regarding informational, technical, behavioral,...