In the current socio-economic context, the importance of SMEs derives, at least, of their fundamental role in any economy. Therefore, in the knowledge based economy, it is necessary to complete the organization of these small and medium entities according to the social model, which integrates...

This paper aims to identify the elements that contribute to forming organisational culture and its universe, explaining the processes of external adaptation and internal integration, in order to enhance the organisation’s functionality, its capacity to perform in an external, ever changing and...

Economic, sociological and even psychological research revealed that entrepreneurship is a process, a dynamic phenomenon, a science based on evident models of manifestation and development. And entrepreneurship represents a behavioral characteristic of an entity. As a result of that, a research...

Control risk (CR) refers to the likelihood that material misstatement of the financial statements can not be prevented or detected and corrected by the entity's internal control. This risk is assessed by the auditor after obtaining an understanding of the entity's control environment risk...

The culture and values of a community shape its behavior with the support of all the norms, rules and institutions created for this purpose. Business environment is focused on the responsibility to company success. This philosophy is the base of business ethics, of specific rules systems,...

The existence of “sovereign consumer”, appealed by the adherents of free market cult, is jeopardized, within the context of economic reality, by the manifestation of some market failures. Consequently, the purpose of this paper is the argumentation of the importance of direct consumer...

Corporate social responsibility (CSR) is a contemporaneous research topic due to the impact on the companies concerning the aspect of the favourable image of the customers and of the local communities, and also concerning the increase of the economic and financial results, and the employees and...

Fashionable topic in recent years, CSR (Corporate Social Responsibility) has become an objective necessity in the current global context, the global economic crisis. Moreover, the European Union, interested in CSR, we consider a means by which any economic system may become the most competitive...

In compliance with the imperatives of the transition to a new post-crisis production industry, the paper aims to address the issues of programmed changes management. In this sense, after the submission of the general coordinates, a methodology for implementing its requirements based on a case...

Cultural dimensions play an important predictive role in generating specific combinations of organizational behavior, hence the special stake of knowing and their recovery. The process of formation and change of values is an adaptive process that does a few important factors which may cause...