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THE ROLE OF THE ACCOUNTANT PROFESSIONAL IN THE CONTEXT OF THE CORPORATE GOVERNANCE AND THE EXTERNALISATION OF THE ACCOUNTING FUNCTION

According to the Organization for Economic Cooperation and Development - OECD, corporate governance is the system by means of which companies are managed and controlled. In 1999, were published the OECD Principles of Corporate Governance, these being currently recognized as one of the 12 pillars of...

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Uloženo v:
Hlavní autoři: Boghean Carmen, Hlaciuc Elena, Boghean Florin
Médium: Artigo
Jazyk:Alemão
Vydáno: University of Oradea 2010-12-01
Edice:Annals of the University of Oradea: Economic Science
Témata:
: corporate governance
the accounting financial information
users of financial accounting information
On-line přístup:http://anale.steconomiceuoradea.ro/volume/2010/n2/132.pdf
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