Publication: Evoluţia conceptului de guvernanţă corporativă şi impactul asupra controlului intern din Republica Moldova
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ASEM
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BÎRCĂ, Aliona. Evoluţia conceptului de guvernanţă corporativă şi impactul asupra controlului intern din Republica Moldova. In: Paradigma contabilităţii şi auditului: realităţi naţionale, tendinţe regionale şi internaţionale = Paradigm of accounting and auditing: national realities, regional and international trends : Comunicări ale conferinţei ştiinţifice internaţionale, Ed. a 5-a, 1 aprilie, 2016. Chişinău: S. n., 2016, pp. 281-286. ISBN 978-9975-127-48-6.
Worldwide, the difficulties of corporate governance have become a major topic of interest to academic community and practitioners alike. This is a result of various scandals at board and senior management levels. The emergence of corporate governance is linked to the multitude of scandals persistent in all periods, but appeared laws were designed to resolve these scandals. The internal control system is related to corporate governance, which in turn is a function of the economic development of a country.
Worldwide, the difficulties of corporate governance have become a major topic of interest to academic community and practitioners alike. This is a result of various scandals at board and senior management levels. The emergence of corporate governance is linked to the multitude of scandals persistent in all periods, but appeared laws were designed to resolve these scandals. The internal control system is related to corporate governance, which in turn is a function of the economic development of a country.
Keywords
internal control system, corporate governance, financial scandals