THE CORPORATE GOVERNANCE AND THE ORGANISATIONAL GOVERNANCE IN THE CONTEXT OF CONVERGENCE AND MANAGERIAL ACCOUNTING

The request for appropriate financial and accounting information in terms of quality is marked by the agency and governance problems which were delineated and commented while trying to find feasible solutions. The paper analyze not only the convergence phenomenon within the managerial accountability but also the influences of this process over the framework existing in Romania. The studies from the international literature indicate the evolution of a convergence process towards a system of practices recognized at the global level; nevertheless, it does not assume that the same system is being applied in all countries or that the use of the same instruments shall bring the same benefits regardless of the country or the culture.