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Organizational Culture, Corporate Governance and Accounting Outcomes

Author

Listed:
  • Lacramioara Mansour

    (Bucharest University of Economic Studies, Bucharest, Romania „Ovidius” University of Constantza, Constantza, Romania)

  • Elena Cerasela Spatariu

    (“Ovidius” University of Constanta, Faculty of Economis Sciences, Romania)

  • Gabriela Gheorghiu

    (“Ovidius” University of Constanta, Faculty of Economis Sciences, Romania)

Abstract

Corporate governance (CG) disclosures are seen as the essence of the organizations´ nonfinancial reporting. The consequences of governance reporting are based on internal and external interconnected factors, so quantitative studies fail to capture the whole picture. As an example, poor performance can be both the result and the cause of underlying governance mechanisms. The present work aims to analyse the governance reporting rules versus principles by carrying out an empirical research of governance reporting through the Romanian financial investment companies listed on the BSE (Bucharest Stock Exchange). The results show the relevance of organizational culture in promoting governance and positive attitude at all organizational levels.

Suggested Citation

  • Lacramioara Mansour & Elena Cerasela Spatariu & Gabriela Gheorghiu, 2023. "Organizational Culture, Corporate Governance and Accounting Outcomes," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 751-759, December.
    • Handle: RePEc:ovi:oviste:v:xxiii:y:2023:i:2:p:751-759
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    References listed on IDEAS

    as
    1. de Villiers, Charl & Sharma, Umesh, 2020. "A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 70(C).
    2. Elena Dobre, 2021. "Implementation Assessment Approach for Market-Driven Projects," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 671-680, December.
    3. Vivien Beattie & Bill McInnes & Stella Fearnley, 2004. "A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes," Accounting Forum, Taylor & Francis Journals, vol. 28(3), pages 205-236, September.
    4. Lăcrămioara Mansour (Stoian) & Elena Cerasela Spătariu & Gabriela Gheorghiu, 2022. "Accounting Information System – A Quantitative Analyse of the Bibliometric Elements," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 890-900, Decembrie.
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    More about this item

    Keywords

    corporate governance; accounting informational system; organizational culture; accounting outcomes; corporate governance disclosure;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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