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The Mirror Image And The Accounting Profession

Author

Listed:
  • Claudia Nicoleta Guni

    (Lecturer PhD, Spiru Haret University)

Abstract

In this material we aim to identify the criteria that define the importance of the accounting profession from the perspective of obtaining the accurate image in accounting, to delineate the landmarks that guided the international evolution of the accounting profession and the responsibilities of the various categories that make up the accounting profession, from the perspective of ensuring the faithful image and the recognition of the main ethical and social responsibility issues faced by the accounting profession in order to ensure the faithful image in accounting

Suggested Citation

  • Claudia Nicoleta Guni, 2019. "The Mirror Image And The Accounting Profession," Management Strategies Journal, Constantin Brancoveanu University, vol. 45(3), pages 103-108.
    • Handle: RePEc:brc:journl:v:45:y:2019:i:3:p:103-108
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    File URL: http://www.strategiimanageriale.ro/papers/190316.pdf
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    More about this item

    Keywords

    accounting standardization; competent decision; balanced decision; professional competence and diligence;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance

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