Purpose – Corporate social responsibility (CSR)-based strategies have become important concepts in dealing with firms' stakeholders. The purpose of this paper is to focus on the processes of stakeholder legitimacy and interest detection, namely ethical considerations and community obligations,...

Purpose – First, this paper aims to provide empirical evidence of the interaction between the components of an internal control system. Second, it seeks to integrate work from the field of strategy and that on the internal control system from the field of auditing. The purpose of this paper is...

Purpose – The aim of this paper is determine the impact financial reporting obligations and, in particular, the International Financial Reporting Standards (IFRS) have on local government management decision making. In turn, this will lead to observations and conclusions regarding the research...

In Romania, business ethics is not considered a management strategy that brings profit. The private business field now follows a different logic, different dynamics. Many times ethics is perceived as a “me too” strategy, a strategy based on imitating the policies of successful brands or, as...

Purpose – Research has shown that firms successfully pursuing either a cost leadership or a differentiation strategy are better able to gain competitive advantages over other firms and accordingly achieve superior performance. Thus, if firms actually do realize superior performance based on...

Financial globalisation is not a novel phenomenon. In the contemporary period, what is unprecedented about it is its breadth and depth. Several potential benefits emanate from financial globalisation. However, there is a downside of it. In the recent past, it has been observed that several...

Sub-Saharan African countries are facing an unprecedented health and economic crisis that is likely to severely hurt credit quality and raise non-performing loans from already high levels. Banks have a critical role to play not only during the crisis by providing temporarily relief to businesses...