Causes and Consequences of the Formation and Development of the Institute of Professional Accountants

Assumptions about the absence of a future in the accounting profession in the era of digitalization determine the need to assess the fundamental guidelines for its further development. The institutional theory considers accounting as an important socio-economic institute and the accountant as an inf...

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Bibliographic Details
Main Authors: Valerii Zhuk, Serhii Ostapchuk, Natalia Golub
Format: Article
Language:deu
Published: Institute of Accounting and Finance 2023-06-01
Series:Облік і фінанси
Subjects:
Online Access:http://www.afj.org.ua/pdf/981-prichinno-naslidkoviy-zv-yazok-formuvannya-i-rozvitku-institutu-profesiynih-buhgalteriv.pdf