In the current economic context, the issue of IT&C competencies indissoluble to the accounting profession gets special meanings: accounting skills and those associated with the quality of professional accountant must be completed with the specific use of advanced technologies to address this...

Reducing of the restrictions regarding the circulation of capital as well as relaxation of controls of currency has resulted in a significant increase of transactions of foreign exchange on international financial markets. Thus, in the context of an enhanced volatility of the exchange rates, it...

The purpose of this research was to establish the degree of transparency concerning the communication of the information regarding the corporate social responsibility by the Romanian companies listed. The study used as a sample the listed companies in the first part of the Bucharest Stock...

Relatively new in Romania, IT Governance is defined as procedures and policies established in order to assure that the IT system of an organization sustains its goals and strategies. This bundle of policies and procedures, following the best practices in the area, intends to guide and control...

In the present paper, the scientific approach of the research starts from the theoretical framework of the simulation concept and then continues in the setting of the practical reality, thus providing simulation models for a broad range of inherent risks specific to any organization and...

The purpose of this paper is to present the concept of knowledge transfer risk, the specific features of this type of risk in inter-organizational and intra-organizational environments. The motivation for this research originated from the necessity of an analysis of the risk involved in the...

Relatively new in Romania, IT governance is defined as procedures and policies established in order to assure that the IT system of an organization sustains its goals and strategies. This bundle of policies and procedures, following the best practices in the area, intends to guide and control...

Relatively new in Romania, IT Governance is defined as procedures and policies established in order to assure that the IT system of an organization sustains its goals and strategies. This bundle of policies and procedures, following the best practices in the area, intends to guide and control...

The concept of governance has an already old contour: the system by which business corporations are directed and controlled. The most praised principles regarding shareholder rights, transparency and board accountability now constitute the foundation for new tendencies evolved from such ground....

The continuous development of the new IT technologies was followed up by a rapid integration of them at the organization level. The management of the organizations face a new challenge: structural redefinition of the IT component in order to create plus value and to minimize IT risks through an...