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Main Coordinates of Accounting Profession Co-Opetitional Model

Author

Listed:
  • Marioara Avram

    (University of Craiova, Romania)

  • Greti Daniela Țogoe

    (West University of Timisoara, Romania)

Abstract

The accounting profession fulfills a vital role in the development of modern economy, contributing to the thorough knowledge of business environment, the improvement of economic performance and solving some of the many problems the post-modern society is facing. Accounting profession fulfills a vital role in modern economy, contributing to a thorough knowledge of business to improve economic performance and to resolve some of the many problems facing post-modern society. Currently, the accounting profession is characterized by the expansion of information technology, internationalization of businesses and professional specialization which has made possible the creation of several professional bodies. Against this background, it becomes urgent to discover new perspectives on strategies able to maintain and increase business success, based on the simultaneous combination of the elements of cooperation and competition, which involves a new type of relation, called by the North - American literature "co-opetition".

Suggested Citation

  • Marioara Avram & Greti Daniela Țogoe, 2012. "Main Coordinates of Accounting Profession Co-Opetitional Model," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(2), pages 29-38.
    • Handle: RePEc:pet:annals:v:12:y:2012:i:2:p:29-38
    as

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    File URL: http://www.upet.ro/annals/economics/pdf/2012/part2/Avram.pdf
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    References listed on IDEAS

    as
    1. Nicoleta Radneantu & Emilia Gabroveanu & Roxana Stan, 2010. "From Traditional Accounting To Knowledge Based Accounting Organizations," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 10(1), pages 307-318.
    2. Dorel Mateş & Gheorghe Claudiu Feies, 2010. "The Necessity Of Accounting Information In The Management Of The Communitarian Services Of Public Utilities," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 10(3), pages 225-234.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    accounting profession; co-opetitional model; professional accountant; professional body; partners;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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