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The Accounting Profession – Guilty or Victim During the Current Crisis

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  • Mitea Neluta

    ()
    (“Andrei Saguna” University of Constanta)

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    Abstract

    Day by day, the current crisis has been showing its devastating effects on the global economy. It is very urgent to change the vision of the accounting profession in order to counteract these effects. Nevertheless, it is also imperative to build new strategies in concordance with the actual needs concerning the economic recovery and growth. In such a context, the accounting profession is considered a true social stake, finding itself at the crossroads of many different interests. Because of the significant loss concerning the profession’s credibility, we could note a constant lack of respect for the financial information from its users, including the Government and the public institutions. We also feel an unbearable tax pressure and an increased segregation within the profession itself. Economic globalization and the crisis generated some difficult situations. The resolution of these problems is not possible any more by using outdated tools. That is why we have understood the unanimous need to create a new vision based on new mechanisms and procedures. The objective is to establish a vital equilibrium between all markets’ participants, this balance being able to lead us to progress. This paper enables us to draw attention to the state’s negative role. The state used to follow its own political interest such as the excessive taxation, to the detriment of companies that disappear from the market. At this point, we could think that, maintaining the current accounting culture and vision, it would condemn us to a flashing economic death.

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    Bibliographic Info

    Article provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.

    Volume (Year): X (2010)
    Issue (Month): 2 (October)
    Pages: 482-487

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    Handle: RePEc:ovi:oviste:v:10:y:2010:i:2:p:482-487

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    Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
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    Related research

    Keywords: accounting profession; accounting information; internationalization; taxation; accounting normalization;

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