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The Role of Financial-Accounting Activities and Practices in Corporate Governance

Author

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  • Florin Boghean

    (“Ştefan cel Mare†University of Suceava)

Abstract

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.

Suggested Citation

  • Florin Boghean, 2019. "The Role of Financial-Accounting Activities and Practices in Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 635-639, December.
    • Handle: RePEc:ovi:oviste:v:xix:y:2019:i:2:p:635-639
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    More about this item

    Keywords

    corporate strategy; accounting information; corporate governance; users of accountancy’s products;
    All these keywords.

    JEL classification:

    • B26 - Schools of Economic Thought and Methodology - - History of Economic Thought since 1925 - - - Financial Economics
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation

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