În literatura de specialitate, insuficienta abordare a problematicii convergenţei face ca legăturile dintre convergenţa reală şi cea nominală să nu fie identificate corespunzător în vederea conturării unor posibile „drumuri de urmat” pentru ţările doritoare a accede în zona...

This study offers from the beginning a survey about the institutional construction in the pre- and post-adhesion stages to European Economic and Monetary Union, about the exchange rate mechanism applied by the different countries and about convergence criteria.

The study is based on the critical observations that the competitive market forces alone are not able to assure the convergence with the developed countries. 

The study defines the three types of convergence – institutional, nominal and real ones –, the connection among them and their main measurement indicators. 

The companies supply information all the interested users. But, the quality of information is doubtful, sometimes, because the company, like supply of information, has in view the certain purposes. Each user wants a result, so that the users, that own the power, influence the supplied image. In...

Modern society require to managers of the organizations to use both technology and knowledge to take necessary decisions in order to ensure the performance and long-term sustainability of the organization. Accounting information provided by financial statements is one of the most decisive...