Organizational Culture, Corporate Governance and Accounting Outcomes

Lacramioara Mansour (), Elena Cerasela Spatariu () and Gabriela Gheorghiu ()
Additional contact information
Lacramioara Mansour: Bucharest University of Economic Studies, Bucharest, Romania „Ovidius” University of Constantza, Constantza, Romania
Elena Cerasela Spatariu: “Ovidius” University of Constanta, Faculty of Economis Sciences, Romania
Gabriela Gheorghiu: “Ovidius” University of Constanta, Faculty of Economis Sciences, Romania

Ovidius University Annals, Economic Sciences Series, 2023, vol. XXIII, issue 2, 751-759

Abstract: Corporate governance (CG) disclosures are seen as the essence of the organizations´ nonfinancial reporting. The consequences of governance reporting are based on internal and external interconnected factors, so quantitative studies fail to capture the whole picture. As an example, poor performance can be both the result and the cause of underlying governance mechanisms. The present work aims to analyse the governance reporting rules versus principles by carrying out an empirical research of governance reporting through the Romanian financial investment companies listed on the BSE (Bucharest Stock Exchange). The results show the relevance of organizational culture in promoting governance and positive attitude at all organizational levels.

Keywords: corporate governance; accounting informational system; organizational culture; accounting outcomes; corporate governance disclosure (search for similar items in EconPapers)
JEL-codes: M14 M40 (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://stec.univ-ovidius.ro/html/anale/ENG/wp-content/uploads/2024/02/20-3.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxiii:y:2023:i:2:p:751-759

Access Statistics for this article

Ovidius University Annals, Economic Sciences Series is currently edited by Spatariu Cerasela

More articles in Ovidius University Annals, Economic Sciences Series from Ovidius University of Constantza, Faculty of Economic Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Gheorghiu Gabriela ().