CHALLENGES AND PERSPECTIVES OF REGULATING THE ACCOUNTING PROFESSION IN THE REPUBLIC OF MACEDONIA Cover Image

CHALLENGES AND PERSPECTIVES OF REGULATING THE ACCOUNTING PROFESSION IN THE REPUBLIC OF MACEDONIA
CHALLENGES AND PERSPECTIVES OF REGULATING THE ACCOUNTING PROFESSION IN THE REPUBLIC OF MACEDONIA

Author(s): Adrijana Bulevska Zarikj, Biljana Gjozinska, Igor Bulevski
Subject(s): Accounting - Business Administration
Published by: Факултет за Бизнис Економија
Keywords: accounting profession; accounting standards; accountant; regulation; accounting registry;

Summary/Abstract: The primary focus of this paper is to present an inclusive analysis of the regulation of the accounting profession in the Republic of Macedonia, with a specific accent given to the advantages and disadvantages created by the current accounting regulative. The paper strives to create a clear image of the current situation of the accounting profession in Macedonia, as this profession is one of the core influencers of corporate management. Additionally, the paper analysis the directions in which the improvement of the accounting profession should go, in order harmonize its regulation with the regulation of the same profession in developed countries. Through the analysis of the regulation currently in place, its implementation in practice and a small number of papers addressing this issue, the paper tries to identify the perspectives and challenges that stakeholders in the accounting profession encounter, such as professional accountants, entities using accounting services, public revenue offices, legislators and others.

  • Issue Year: 8/2018
  • Issue No: 19
  • Page Range: 3-16
  • Page Count: 14
  • Language: English