This paper aims to investigate the dependence and independence between the variables inferred in the bibliometric analysis of the literature on corporate social responsibility (CSR), business sustainability (BS), and integrated reporting (IR). In this paper, we undertook a bibliometric analysis...

The main objective of this paper is the examination of the concept of Balance Scorecard method and its possibilities in achieving process of the strategic objectives of the entity. The author has developed a Strategy map for an entity that transports goods by lorry. The Strategy map it is an...

Internationally, there are two organizations which play a significant role in the field of financial reporting regulatory bodies. These are the Financial Standard Accounting Board (FASB) and the International Accounting Standards Board (IASB). These bodies have admitted that, in order for...

The cash flow of the company is an essential element for the application and development of a fluency activity where the payment terms are considered according to the agreement and contracts. Concerning the multinational companies, it is the finance controller’s task to perform a strict,...

The main objective of international accounting bodies is represented by worldwide accounting harmonisation. However, this process faces difficulties which arise from matters specific to each country, either from the complicated nature of international financial reporting standards, from...

The budgetary deficit issue is a topic of wide interest since the 80s, when the United States faced with the largest budgetary imbalances after World War II. The approached theme coexist naturally with many pro or against mainstreams of a negative budget balance. The essential purposes taken...

The progressive globalization of the financial and capital markets, the elimination of the national frontiers, the intensification and increase of the international transactions’ number, the spreading of the global companies, the increase of the global economy’s integration degree and the...

The communication process plays an essential role in the retail sector and beyond; ever increasing global competition and changes in the behavior of consumers and economic instability, all have caused major retail companies to adopt a manner of external communication that is more complete,...

The financial crisis that was triggered in July 2007 has had serious repercussions and negative consequences on the global economy, with severe effects that are still visible more than four years later and mainly consist in the inability of most countries to overcome this distressing situation....