Profesia contabilă în contextul globalizării
The Accounting Profession in the Context of Globalisation
Author(s): Dorel Mateş, Roxana Mirella IrimușSubject(s): Economy, Supranational / Global Economy, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: globalisation; accountant; International Financial Reporting Standards; development; technology;
Summary/Abstract: This paper presents the globalisation factors that have the biggest impact on the accountancy profession. The International Financial Reporting Standards are the core of accounting globalisation, providing transparency and comparability all over the world. Concerning globalisation, there is a need to discuss the increasing development of competition and technology that also have a major impact on accountancy.
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 12
- Page Range: 58-63
- Page Count: 6
- Language: English, Romanian