Accounting modernization – premise of an effective governance system of enterprise Abstract: Value of company is maximizing insofar as can be identified and harmonized conflicts of interest between social partners of the firm, particularly between shareholders and managers. Harmonization of these interests is ensured by the corporate governance system. Accounting is the economical information system most appropriate for the governance needs. Under the current conditions, information is relevant not only by accuracy, but especially by its obtaining speed, since information achieved after the time it is needed, is not important anymore. This paper aims to show which are the main ways of accounting modernization to meet the demands of an effective governance, in the current business environment

Mihaela Ungureanu ()
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Mihaela Ungureanu: “ALEXANDRU IOAN CUZA” UNIVERSITY OF IASI

Anale. Seria Stiinte Economice. Timisoara, 2012, vol. XVIII, 96-101

Keywords: leading; corporate governance; management control; integrated accounting (search for similar items in EconPapers)
JEL-codes: M10 M41 O33 (search for similar items in EconPapers)
Date: 2012
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