IDEAS home Printed from https://ideas.repec.org/a/ora/journl/v1y2010i2p832-838.html
   My bibliography  Save this article

The Role Of The Accountant Professional In The Context Of The Corporate Governance And The Externalisation Of The Accounting Function

Author

Listed:
  • Boghean Florin

    ("Stefan cel Mare" University, Suceava, Faculty of Economic Sciences and Public Administration)

  • Hlaciuc Elena

    ("Stefan cel Mare" University, Suceava, Faculty of Economic Sciences and Public Administration)

  • Boghean Carmen

    ("Stefan cel Mare" University, Suceava, Faculty of Economic Sciences and Public Administration)

Abstract

According to the Organization for Economic Cooperation and Development - OECD, corporate governance is the system by means of which companies are managed and controlled. In 1999, were published the OECD Principles of Corporate Governance, these being currently recognized as one of the 12 pillars of international financial stability. The OECD principles served as a reference point for compiling a collection of national corporate governance codes. They focus mainly on the companies listed on regulated markets, although they also cover issues related to companies that have a big number of shareholders but are not listed. These principles refer to: the rights of shareholders and their protection, the equitable treatment of all shareholders, including the minority and foreign shareholders, the role and rights of stakeholders, the transparency of information and its prompt dissemination, the responsibilities of the Board of Directors and of the executive management.

Suggested Citation

  • Boghean Florin & Hlaciuc Elena & Boghean Carmen, 2010. "The Role Of The Accountant Professional In The Context Of The Corporate Governance And The Externalisation Of The Accounting Function," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 832-838, December.
    • Handle: RePEc:ora:journl:v:1:y:2010:i:2:p:832-838
    as

    Download full text from publisher

    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n2/132.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Fawzi Al Sawalqa, 2014. "Corporate Governance Mechanisms and Voluntary Disclosure Compliance. The Case of Banks in Jordan," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 369-384, April.

    More about this item

    Keywords

    : corporate governance; the accounting financial information; users of financial accounting information;
    All these keywords.

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ora:journl:v:1:y:2010:i:2:p:832-838. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catalin ZMOLE (email available below). General contact details of provider: https://edirc.repec.org/data/feoraro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.