The Role of Financial-Accounting Activities and Practices in Corporate Governance
Florin Boghean ()
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Florin Boghean: â€œÅžtefan cel Mareâ€ University of Suceava
Ovidius University Annals, Economic Sciences Series, 2019, vol. XIX, issue 2, 635-639
The financial department does not have a passive role in the process of creating added value. It is true that it is not directly a creator of added value, but is actively involved in its distribution to the factors of production that have contributed to its realization, in the sense that it is actively involved in reducing the remuneration of the state (as an infrastructure provider) through taxes and duties. In this article we have conducted a fundamental research. We analyzed the opinions and information provided by the literature using the descriptive method. We used both inductive and deductive methods. The aim at the end of our research was to be able to formulate some relevant conclusions regarding the role of accounting in the corporate strategy, through an approach from international to national, identifying at the same time the coordinates that will influence the future evolution of the thematic approach.
Keywords: corporate strategy; accounting information; corporate governance; users of accountancyâ€™s products (search for similar items in EconPapers)
JEL-codes: B26 G38 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xix:y:2019:i:2:p:635-639
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