Record Details

How could CSR lead to a better management?

The Journal of Accounting and Management

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Field Value
 
Title How could CSR lead to a better management?
 
Creator SPATARIU, Elena Cerasela; Ovidius University of Constanta
CARATAS, Maria Alina; The Bucharest University of Economic Studies
 
Subject corporate social responsibility, internal audit, annual report, governance code
 
Description The purpose of this study consists in highlighting the role and responsibilities of the internal audit function and how corporate responsibility is approached by two of the top private companies in Romania. Firstly, we analysed the corporate governance codes of these economic entities and how corporate social responsibility and internal audit function are applied and which are their roles. We made a comparative research by analysing how these institutions have implemented the regulation and recommendations given by the prudential surveillance authority in their organizations and we emphasized some gaps or needs of improvement. We drew up some lines that IIA recommends to being followed for touching the scope of internal audit.  The limitation of this research comes from analysing only some indicators to be compared between these two companies. The value of this paper resides in identifying the areas in need of improvement in order to be in compliance with the requirements
 
Publisher The Journal of Accounting and Management
 
Contributor —
 
Date 2015-01-22
 
Type Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journals.univ-danubius.ro/index.php/jam/article/view/2713
 
Source The Journal of Accounting and Management; Vol 4, No 3 (2014): JAM
 
Language en
 
Rights The author fully assumes the content originality and the holograph signature makes him responsible in case of trial.