关于企业会计信息管理有关 的外文文献翻译：关于会计---公司治理---内部控制的视角.pdf

Available online at ScienceDirect Procedia Economics and Finance 32 ( 2015 ) 588 – 594 Emerging Markets Queries in Finance and Business Perspectives regarding accounting – corporate governance – internal control a, b b Tatiana Dnescu *, Mihaela Prozan , Roxana Diana Prozan a “Petru Maior”University of Tîrgu Mures, 1 Nicolae Iorga Street, 540088, Târgu -Mure, Romania b “1 Decembrie” University of Alba Iulia, 11-13. N. Iorga Street, Alba Iulia, Romania Abstract The internalization and the globalization of the economies solicit the implementation of some adequate leadership and control mechanisms for the corresponding management of the more and more complex requests that the entities are facing with. For the grounding of adequate strategies that would lead to the generation of future liquidities that are necessary for the life of the entity in secure conditions, the amelioration of the information asymmetries and the insurance of useful information in the frame of the internal and external decision making processes are imposed. Hence, the accounting through its two branches has a determining role in the supply of useful information whose qualitative characteristics are probed in the frame of the decision making processes at which they are utilized. In this context, in the carried research we focused on instrumenting the relationship among account