Using a simplified approach it may be stated that the financial accounting theoretical framework is structured on three levels. At the first level, reference is made to the accounting objectives. These objectives are fundamental for the theoretical framework. At the second level, we find the...

Taking into account the main, already established marketing orientations the present article aims at stressing the dominant characteristic of contemporary marketing that it presents as a new paradigm of the last two decades. By emphasizing the meaning of relationship capital as fundamental...