The role of the board of directors in firm strategy has long been the subject of debate. However, research efforts have suffered from several deficiencies: the lack of an overarching theoretical perspective, reliance on proxies for the strategy role rather than a direct measure of it and the...

In this paper we compare the profitability of a merger to the profitability of a partial ownership arrangement and find that partial ownership arrangements can be more profitable for the acquiring and acquired firm because they can result in a greater dampening of competition. We also derive...

The main goal of these thesis is : to carry out all organization process that must be computerized. There are some processes which man cannot carry out withuot special software. The main critical proces is financial control of contracts. Contract begins with signing between our handing...

Full-text of this article is not available in this e-prints service. This article was originally published following peer-review in Leadership and Organization Development Journal, published by and copyright MCB Up Ltd.

The Public Finance Management Act, 1 of 1999, as amended by Act 29 of 1999 (PFMA), serves to modernise financial management in the South African Public Service in order to support the processes of public administration, which are focused on achieving sustainable development and high-level public...

The purpose of this paper is to present the "normalization accounting practices" specific anglo-saxon countries, it is devoid of normative reference systems being influenced by operational practice. Accounting rules that define economic evaluation procedures for recording and best practices...

In our society, the audit is regarded as a branch of financial management conducted to confirm the accuracy of financial reporting in a company, but also to help the company's management, financial and the financial control is regarded as a perfect knowledge of things, a finding practical...

The research objectives aim at analyzing the institutional organization evolution of the public sector resources management supervising function, as well as the development and role of the external public audit in Romania. Although the external public audit has a quite short history in Romania,...

Change of the economic and political system at the end of the last century led to the necessity of implementing reforms both in Georgia and the whole post-communist space in all fields of economy. It became necessary for proper management of economic activities of enterprises to establish the...

The Euro-integration vector of Ukraine economic development and business in the open economy zone expands the economic and social potential of domestic enterprises and requires the formation of a reliable information environment to ensure the corporate interests of their investors (in the first)...