Naslov
The Role of Accounting in Corporate Governance

Autori
Gulin, Danimir ; Žager, Lajoš ; Tušek, Boris

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
MicroCAD 2005 International Scientific Conference 10-11 March 2005 Section Q: Company Competitiveness in the XXI Century / - Miskolc : Innovation and Technology Transfer Centre, University of Miskolc, 2005, 95-103

ISBN
963 661 646 9

Skup
MicroCAD 2005 International Scientific Conference 10-11 March 2005

Mjesto i datum
Miskolc, Mađarska, 10.03.2005. - 11.03.2005

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Corporate governance; OECD Principles of Corporate Governance; accounting

Sažetak
Corporate Governance represents the newest concept and the newest investment in the development of financial market and preservation of the world order. On national level, Corporate Governance represents an instrument for realisation of an increase in corporate effectiveness and progress in the development of the society as a whole. All relevant world political, economic, monetary and accounting organisations have accepted the Corporate Governance concept and principles. Accountancy plays an important role in attaining objectives set within the Principles of Corporate Governance. As an IFAC member, Croatia should accept the Principles and develop them within corporations in scope of increasing corporate efficiency and corporate development. Corporate Governance represents a process of education and practice even in already developed economies with more than two centuries long corporate tradition. Countries with short corporate tradition and culture, like Croatia, should seriously consider these Principles, since they represent an important basis for and an instrument of harmonisation of corporate governance education and practice.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA