Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to the fact that it features a combination of...

The intellectual capital in its dynamic approach focusses on the development of the entropic model, which expresses the dynamic transformation of the theoretical intellectual capital in a concrete and useful intellectual capital. The aim of the present paper is to perform a detailed analysis of...

Nowadays, businesses are founded on the law of excluded middle and have to make a choice between two paths: they can either choose to evolve and keep pace with the technological trends, or to stagnate and wither just like a flower without water does, and so they become useless – both ways can...

Modern management takes particular interest in people, in knowing them from a psychosocial perspective, considering their entire personality. It is based on human-centred systems, solving people’s problems, treating humans as subjects not as objects, so that it creates a positive psychosocial...