Ioana Andreea Ciolomic – Babes-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca, Romania
Ioana Natalia Beleiu – Babes-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca, Romania
4th International Scientific Conference on Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture – ITEMA 2020, Online/virtual, October 8, 2020, CONFERENCE PROCEEDINGS published by the Association of Economists and Managers of the Balkans, Belgrade; Printed by: SKRIPTA International, Belgrade, ISBN 978-86-80194-36-3, ISSN 2683-5991, DOI: https://doi.org/10.31410/ITEMA.2020
State-owned enterprises (SOEs) have an essential role in national economies worldwide, but regardless of their acknowledged contribution to the global markets, divergent opinions and approaches can be observed when defining and characterizing these entities. On the other hand, international organizations such as OECD, International Monetary Fund, European Commission, United Nations, World Trade Organizations, World Bank, Asian Development Bank, and professional organizations such as IPSASB and Chartered Institute of Management Accountants have an essential role in SOEs’ activity. One of the biggest challenges that professional bodies have nowadays is to find a unique definition to match the need of practitioners and capture the complexity of SOEs. Even if there can be identified some common approaches between academicians, international, and professional organizations, there are some delicate areas that require substantial efforts for clarifications. The paper addresses this topic, aiming to clarify the main aspects concerning the definition of SOEs from international and professional organizations’ points of view based on qualitative research methods.
State-owned enterprises, International and professional organisations, Governance.
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