The Accounting Profession in the Context of Globalisation
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 t...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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The Body of Expert and Licensed Accountants of Romania
2021-01-01
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| Series: | CECCAR Business Review |
| Subjects: | |
| Online Access: |
https://www.ceccarbusinessreview.ro/the-accounting-profession-in-the-context-of-globalisation-a93d/download-PDF/
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| _version_ | 1830351138660024320 |
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| author | Dorel MATEȘ Roxana Mirella IRIMUȘ |
| author_facet | Dorel MATEȘ Roxana Mirella IRIMUȘ |
| author_sort | Dorel MATEȘ |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-20T00:32:50Z |
| format | Article |
| id | doaj.art-804d9c5c1a814ccea99d0b0cc879b39f |
| institution | Directory Open Access Journal |
| issn | 2668-8921 2668-8921 |
| language | English |
| last_indexed | 2024-12-20T00:32:50Z |
| publishDate | 2021-01-01 |
| publisher | The Body of Expert and Licensed Accountants of Romania |
| record_format | Article |
| series | CECCAR Business Review |
| spelling | doaj.art-804d9c5c1a814ccea99d0b0cc879b39f2022-12-21T19:59:52ZengThe Body of Expert and Licensed Accountants of RomaniaCECCAR Business Review2668-89212668-89212021-01-01112586310.37945/cbr.2020.12.0726688921The Accounting Profession in the Context of GlobalisationDorel MATEȘ0Roxana Mirella IRIMUȘ1West University of TimișoaraWest University of TimișoaraThis 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. https://www.ceccarbusinessreview.ro/the-accounting-profession-in-the-context-of-globalisation-a93d/download-PDF/ globalisationaccountantinternational financial reporting standardsdevelopmenttechnology |
| spellingShingle | Dorel MATEȘ Roxana Mirella IRIMUȘ The Accounting Profession in the Context of Globalisation CECCAR Business Review globalisation accountant international financial reporting standards development technology |
| title | The Accounting Profession in the Context of Globalisation |
| title_full | The Accounting Profession in the Context of Globalisation |
| title_fullStr | The Accounting Profession in the Context of Globalisation |
| title_full_unstemmed | The Accounting Profession in the Context of Globalisation |
| title_short | The Accounting Profession in the Context of Globalisation |
| title_sort | accounting profession in the context of globalisation |
| topic | globalisation accountant international financial reporting standards development technology |
| url |
https://www.ceccarbusinessreview.ro/the-accounting-profession-in-the-context-of-globalisation-a93d/download-PDF/
|
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