The Role of the Accountancy Profession in Tackling Corruption in Romania
The Role of the Accountancy Profession in Tackling Corruption in Romania

Summary/Abstract: Many specialists, outside and within the accountancy profession, see its role in a rather narrow, passive way of reflecting the economic operations of an organization. In the last few years, starting from the level of international professional bodies in the field, it is advocating for the accountancy profession to assume and to recognize a more important role of public interest, including combating corruption, expanding economic growth and improving quality life. Romania is one of the states in the European Union where corruption, perceived at the level of a citizen or an economic agent, is very high. In this article we aim to identify some directions in which the profession and the Romanian professional accountants can be involved in tempering this phenomenon.

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