OBJECTIVES AND PARTICULARITIES OF DECISIONS IN THE CONTEXT OF CORPORATE GOVERNANCE

Corporate governance means the overall driving of the entire organization byaccepting all internal components, which work together, which eventually will be integrated in themanagement, and implemented to the risk management within the organization and financialmanagement system and internal control, including internal audit. At this time of globalization andharmonization, the accounting profession acts for the image that it deserves, fulfilling a criticalrole. Harmonization, convergence of accounting systems in service, currently must be made by themost trained professionals, under conditions of total transparency. Presently, the global economy,the influx of investment and cross-border operations in particular of the large enterprise groupsexert a strong influence on the accounting profession.