In order to determine current trends in practice of accounting and control, survey and analysis of national scholars's works, devoted to the study using of controlling tools, was held.

The article identifies factors that influence effectiveness of state purchases. It identifies elements of the system of control of purchases of goods, works and services using public funds, which is based on symbiosis of components of financial control as a function of management and state...

Starting from the global nature of the current crisis, we have considered as being necessary to point out its effects on the financial reporting and, implicitly, on the requirements for the corporate governance consolidation in order to ensure the economic and financial stability desired. The...

The product of the economic information system is being represented by the financial economic information on the basis of which through analysis, diagnostic, management, the corporation's managers can rapidly take quality decisions regarding the necessary patrimonial changes for the economic...

Since resources in the public sector generally represent public money and their use in the public interest generally requires special care, the significance of safeguarding resources in the public sector needs to be underlined. The public romanian sector is characterized by an descendant trend...

Purpose – The purpose of this paper is to assess whether ownership concentration, leverage and demand for equity financing is associated with internal corporate governance quality. The paper focuses on dimensions of governance quality that are related to financial reporting quality....

This paper studies whether compliance with the Basel Core Principles for effective banking supervision (BCPs) is associated with bank soundness. Using data for over 3,000 banks in 86countries, we find that neither the overall index of BCP compliance nor its individual components are robustly...

This working paper overviews the challenges posed by resource revenues management and the policy prescriptions to meet them, and focuses on the Public Financial Management (PFM) framework and reforms that resource-producing countries should adopt. The paper outlines a PFM framework and reform...

Purpose - Islamic financial institutions (IFIs) are required to establish a Shariīʿah Governance Framework (SGF) to strengthen their Sharīʿah-compliance mechanism and ensure that all relevant IFI regulations are in line with Sharīʿah rules and principles. Effective implementation of the...

This paper examines the research body of corporate governance which is one of the hot issues in the financial arena nowadays. Discussing salient and current theoretical and empirical works in the stream, paper devotes a special emphasis to financial services industries. Paper implies that there...