The Influence of Corporative Governance upon the Public Interest Entities in Romania

Victor Munteanu (), Delia-Mihaela Ibanisteanu (), Cristian Florin Gheorghe () and Maria Virginia Stancu ()

Academic Journal of Economic Studies, 2019, vol. 5, issue 1, 80-89

Abstract: The complexity of the business environment, the more pronounced economic liberalization, increasing competition, rapid changes in technology, changes in demographics, ecological problems caused by pollution, resource depletion, not least the financial and economic crisis, are some elements imposing in a certain way another kind of leadership and governance of economic, public or private interest entities. A new system of governance based on principles and new relations among states, international organizations, civil societies, businesses and multinational companies is required for a better business management. The concept of corporate governance has ceaselessly been used more and more as a pathway to improvement and increase of economic and financial performance of state-owned or private economic entities. The context of the study can be found at a time when our country as part of the European Union must comply with steps taken at European level in terms of strengthening the state reforms concerning corporate governance, accounting, internal control and audit.

Keywords: Corporative governance; records; public interest entity; risk management; system of internal management control; the network between corporative governance and performance (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2019
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