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The accounting profession and professionist in romania

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  • Bunget, Ovidiu-Constantin
  • Farcane, Nicoleta
  • Dumitrescu, Alin-Constantin
  • Popa, Adina
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    Abstract

    An overview of the accounting profession’s evolution in Romania can only be a cause for reflection. As far as Romania is concerned, the accounting profession’s development rhythm followed the pace of the economic, social and political development of the country: first, formally speaking, as an association of graduates, subsequently organized as an association of public interest. The character of a liberal profession could occur whenever the market economy worked. The political and social changes of the mid-20th century generated a decrease of the economic importance of professional accounting mechanisms, as well as its position within the socialist system, especially in view of achieving accounting regulation expertise. Actually, the political events of 1989 led to a return to a period interrupted, about 50 years before. But the size and economic specificities were much different. This caused a rethinking of the accounting expert’s position, divisions in the accounting profession (Romanian Body of Experts and Chartered Accountants, Romanian Chamber of Auditors, the Chamber of Tax Consultants, etc.).

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    Bibliographic Info

    Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 18408.

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    Date of creation: 05 Nov 2009
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    Handle: RePEc:pra:mprapa:18408

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    Keywords: accountants; audit; Romanian Chamber of Auditor; Romanian Body of Experts and Chartered Accountants;

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