Amprente ale perioadei pandemice asupra departamentului financiar-contabil
Impact of the pandemic period on the financial accounting department

Summary/Abstract: Humanity, as a whole, has gone through a period of significant impact on the health of individuals as well as the business environment following the outbreak of the coronavirus pandemic. Processes of digital modernisation and beyond have been adopted to minimise its negative influence on the notion of work. Accounting, as a field closely intertwined with contemporary processes such as digitisation and computerisation, has been strongly influenced by the changes in the economic scene with the emergence of the health crisis. The impact of the pandemic period on the accountancy profession is significant, generating a change in the mentality and attitude of professionals regarding how to carry out activities in the field. In this way, through this paper, we aim to outline a knowledge perspective on the impact of the coronavirus pandemic on the accounting profession, in terms of competencies, skills, attitudes and mentalities.

• Details
• Contents