THE CORPORATE GOVERNANCE AND THE ORGANISATIONAL GOVERNANCE IN THE CONTEXT OF CONVERGENCE AND MANAGERIAL ACCOUNTING

Ph.D Student Bosoteanu Maria Cristina
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Ph.D Student Bosoteanu Maria Cristina: University of Craiova Faculty of Economics and Business Administration Craiova, Romania

Revista Tinerilor Economisti (The Young Economists Journal), 2009, vol. 1, issue 13S, 31-39

Abstract: The request for appropriate financial and accounting information in terms of quality is marked by the agency and governance problems which were delineated and commented while trying to find feasible solutions. The paper analyze not only the convergence phenomenon within the managerial accountability but also the influences of this process over the framework existing in Romania. The studies from the international literature indicate the evolution of a convergence process towards a system of practices recognized at the global level; nevertheless, it does not assume that the same system is being applied in all countries or that the use of the same instruments shall bring the same benefits regardless of the country or the culture.

Keywords: corporate governance; managerial accounting; convergence; economic integration (search for similar items in EconPapers)
JEL-codes: A12 F15 G34 M48 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:2009:i:13s:p:31-39

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