Athenaeum University


Double Blind Review Evaluation

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Address

Giuseppe Garibaldi No. 2A
Bucharest, Romania

Phones

Tel: +4 021.230.57.38
Fax: +4 021.231.74.18

Email

secretariat@univath.ro

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CORPORATE GOVERNANCE IN THE CURRENT CRISIS

 

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  1. Authors:
      • Emilia Vasile, email: rector@univath.ro, Afiliation: „Athenaeum” University, Bucharest
      • Ion Croitoru, email: ion_croitoru_4u@yahoo.com, Afiliation: „Athenaeum” University, Bucharest

    Pages:
      • 1|11

  2. Keywords: internal audit, external audit, internal audit committee, the management entity, corporate governance.

  3. Abstract:
    Corporate governance is a set of functional processes and structures established by the leadership of the organization in order to inform, direct and monitor lead activities in order to achieve predetermined objectives. Efficient and effective corporate governance involves goals, long-term strategic plans, policies and implementation of the strategy, but also a proper leadership which sets the appropriate issue appropriate decisions to achieve the objectives and ensure the functioning of the established structures to maintain the integrity, reputation and the liability of the organization, both from inside and outside.
    The concept of corporate governance has been developed based on the theory of the agent, which put in evidence in the first place, the relationship between the investor/shareholder and manager/administrator and then extends to the full range of relationships that must exist between those involved directly or indirectly in the activities of an organization.
    In our country corporate governance is the system by which organizations are led and controlled at the same time, and the decisions and actions taken by senior management in order to achieve the objectives set, using the appropriate means and resources. In addition, corporate governance involves a set of relationships between entity management and other personnel, which must be lead to improving the effectiveness of the activities conducted and the growth of the organization as a whole.

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