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The Role of the Professional Accountants in Business Administration

Author

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  • LuminiÈ›a IONESCU

    (Spiru Haret University, Ion Ghica Street, no. 13, Bucharest, 030045, Romania)

Abstract

In the last decades the role of the accountant became very important not only for corporate or public entities, but also for small business. The consequences of the financial crisis of 2008 reveal the role of professional accountants in businss administration and the importance of accounting for the modern society. In my oppinion, accounting profession contribute to transparency in financial reporting system and may improve the business comunication. This research is based on the analysis of the data collected through two questionnaires given to 100 entrepreneurs from Bucharest and other cities in Romania. It is well known that the small and medium-sized enterprise (SME) sector is a major employer of the professional accountants. In the last part of this research the results will indicate the importance of accountants in Romanian society and business administration.

Suggested Citation

  • LuminiÈ›a IONESCU, 2016. "The Role of the Professional Accountants in Business Administration," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 3(1), pages 184-188, October.
    • Handle: RePEc:icb:wpaper:v:3:y:2016:i:1:184-188
    as

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    File URL: http://icesba.eu/RePEc/icb/wpaper/ICESBA2016_22Ionescu_p184-188.pdf
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    References listed on IDEAS

    as
    1. Ingrid Jeacle & Chris Carter, 2014. "Creative spaces in interdisciplinary accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(8), pages 1233-1240, October.
    2. Gheorghe ZAMAN & Luminița IONESCU, 2016. "Fighting Corruption Generated By Accounting. Case Study Romania," ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, Faculty of Economic Cybernetics, Statistics and Informatics, vol. 50(2), pages 247-261.
    3. IONESCU, Luminiţa & CALOIAN, Florentin, 2014. "Bureaucracy And Corruption In Public Sector Accounting," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 5(1), pages 17-23.
    4. Bunget, Ovidiu-Constantin & Farcane, Nicoleta & Dumitrescu, Alin-Constantin & Popa, Adina, 2009. "The accounting profession and professionist in romania," MPRA Paper 18408, University Library of Munich, Germany.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Dumitru NICA & Laurentia Georgeta AVRAM, 2017. "Assets evaluation role in boosting activity in Romania," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 4(1), pages 301-313, November.

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    More about this item

    Keywords

    accountancy profession; government; accounting; auditing; entrepreneurship.;
    All these keywords.

    JEL classification:

    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • L26 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Entrepreneurship

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