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The Accounting Profession in the Context of Globalisation

Author

Listed:
  • Dorel MATEȘ

    (West University of Timișoara)

  • Roxana Mirella IRIMUȘ

    (West University of Timișoara)

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.

Suggested Citation

  • Dorel MATEȘ & Roxana Mirella IRIMUȘ, 2021. "The Accounting Profession in the Context of Globalisation," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(12), pages 58-63, December .
    • Handle: RePEc:ahd:journl:v:1:y:2021:i:12:p:58-63
    DOI: 10.37945/cbr.2020.12.07
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    More about this item

    Keywords

    globalisation; accountant; International Financial Reporting Standards; development; technology;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • F69 - International Economics - - Economic Impacts of Globalization - - - Other

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