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The Role of the Professional Accountants in Business Administration


  • LuminiÈ›a IONESCU

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


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

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    References listed on IDEAS

    1. 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.
    2. 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.
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    More about this item


    accountancy profession; government; accounting; auditing; entrepreneurship.;

    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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