The Perception of the Accounting Students on the Image of the Accountant and the Accounting Profession Cover Image

The Perception of the Accounting Students on the Image of the Accountant and the Accounting Profession
The Perception of the Accounting Students on the Image of the Accountant and the Accounting Profession

Author(s): Lucian Cernuşca, Diana Balaciu
Subject(s): Economy
Published by: Editura Universității Aurel Vlaicu
Keywords: accountant image; accounting profession; IT technology;Cloud Accounting; skills

Summary/Abstract: This study aims to present the perception of the accounting students on the accountant image and the accounting profession, thus contributing to a better understanding of the option for the field of accounting and the motivations for choosing this profession. The paper consists of the following parts: introduction, literature review, research methodology, research findings, conclusions and bibliography. The accounting profession must be aligned to the current conditions the Romanian accounting system is going through to harmonize to the IFRS and European regulations and the development of information technologies and the transition to digital era. The role of the accountant changes from a simple digit operator to a modern one. This will be part of the managerial team, provide strategic and financial advice and effective solutions for the proper functioning of the organization, the modern stereotype involving creativity in the accounting activities. The research aims at understanding the role of the accounting profession as a social identity and as a social phenomenon and the implications for academia and professional bodies

  • Issue Year: 21/2015
  • Issue No: 1
  • Page Range: 7-24
  • Page Count: 19
  • Language: English