The Role of Financial-Accounting Activities and Practices in Corporate Governance
The financial department does not have a passive role in the process of creating added value. It is true that it is not directly a creator of added value, but is actively involved in its distribution to the factors of production that have contributed to its realization, in the sense that it is activ...
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| Format: | Article |
| Language: | English |
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Ovidius University Press
2019-01-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
| Subjects: | |
| Online Access: | http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2020/02/Section%20V/3.pdf |
| _version_ | 1818967156399800320 |
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| author | Florin Boghean |
| author_facet | Florin Boghean |
| author_sort | Florin Boghean |
| collection | DOAJ |
| description | The financial department does not have a passive role in the process of creating added value. It is true that it is not directly a creator of added value, but is actively involved in its distribution to the factors of production that have contributed to its realization, in the sense that it is actively involved in reducing the remuneration of the state (as an infrastructure provider) through taxes and duties. In this article we have conducted a fundamental research. We analyzed the opinions and information provided by the literature using the descriptive method. We used both inductive and deductive methods. The aim at the end of our research was to be able to formulate some relevant conclusions regarding the role of accounting in the corporate strategy, through an approach from international to national, identifying at the same time the coordinates that will influence the future evolution of the thematic approach. |
| first_indexed | 2024-12-20T13:44:19Z |
| format | Article |
| id | doaj.art-4e4df08b1dbf456d8e0ace152aa12242 |
| institution | Directory Open Access Journal |
| issn | 2393-3127 2393-3127 |
| language | English |
| last_indexed | 2024-12-20T13:44:19Z |
| publishDate | 2019-01-01 |
| publisher | Ovidius University Press |
| record_format | Article |
| series | Ovidius University Annals: Economic Sciences Series |
| spelling | doaj.art-4e4df08b1dbf456d8e0ace152aa122422022-12-21T19:38:43ZengOvidius University PressOvidius University Annals: Economic Sciences Series2393-31272393-31272019-01-01XIX2635639The Role of Financial-Accounting Activities and Practices in Corporate GovernanceFlorin Boghean0“Ştefan cel Mare” University of SuceavaThe financial department does not have a passive role in the process of creating added value. It is true that it is not directly a creator of added value, but is actively involved in its distribution to the factors of production that have contributed to its realization, in the sense that it is actively involved in reducing the remuneration of the state (as an infrastructure provider) through taxes and duties. In this article we have conducted a fundamental research. We analyzed the opinions and information provided by the literature using the descriptive method. We used both inductive and deductive methods. The aim at the end of our research was to be able to formulate some relevant conclusions regarding the role of accounting in the corporate strategy, through an approach from international to national, identifying at the same time the coordinates that will influence the future evolution of the thematic approach.http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2020/02/Section%20V/3.pdfcorporate strategyaccounting informationcorporate governanceusers of accountancy’s products |
| spellingShingle | Florin Boghean The Role of Financial-Accounting Activities and Practices in Corporate Governance Ovidius University Annals: Economic Sciences Series corporate strategy accounting information corporate governance users of accountancy’s products |
| title | The Role of Financial-Accounting Activities and Practices in Corporate Governance |
| title_full | The Role of Financial-Accounting Activities and Practices in Corporate Governance |
| title_fullStr | The Role of Financial-Accounting Activities and Practices in Corporate Governance |
| title_full_unstemmed | The Role of Financial-Accounting Activities and Practices in Corporate Governance |
| title_short | The Role of Financial-Accounting Activities and Practices in Corporate Governance |
| title_sort | role of financial accounting activities and practices in corporate governance |
| topic | corporate strategy accounting information corporate governance users of accountancy’s products |
| url | http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2020/02/Section%20V/3.pdf |
| work_keys_str_mv | AT florinboghean theroleoffinancialaccountingactivitiesandpracticesincorporategovernance AT florinboghean roleoffinancialaccountingactivitiesandpracticesincorporategovernance |