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文章基本信息

  • 标题:Constructive Relationship between Accountancy and the Corporate Governance, Under the Context of Normalization
  • 本地全文:下载
  • 作者:Mirela NICULAE
  • 期刊名称:International Journal of Academic Research in Accounting, Finance and Management Sciences
  • 印刷版ISSN:2308-0337
  • 电子版ISSN:2225-8329
  • 出版年度:2016
  • 卷号:6
  • 期号:1
  • 页码:49-53
  • 语种:English
  • 出版社:Human Resource Management Academic Research Society
  • 摘要:The relationship between the accountancy and the corporate governance is of interdependency. The economical-financial crises, the complexity of the business environment, the intensification of competition, the demographical issues, the climate changes, and the limited access to the resources are aspects emphasizing another approach of the governance on entity level. The accountancy cannot remain indifferent to the major changes occurring worldwide, in the direction of the globalization of the economy and of the financial markets. The harmonization and the convergence of the Romanian accounting with the International Accounting Standards and with the European Directives are the demarche of a challenge arising around a permanent process of accounting reform.
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