Affiliation:
1. European Academy of the Regions, Belgium
2. 1 Decembrie 1918 University, Romania
Abstract
Business excellence models represent the entity's framework for synchronizing vision with action decisions in a more systematic and structured manner, which results in an entity's performance increase. This chapter aims to open new research and deepen directions at the intersection of accounting and management, between science and practice, with the role of potentiating performance as a result of managerial accounting and leadership vision.
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