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Unity and Uniqueness in the Accounting Profession


  • Mitea Neluta

    () (“Andrei Saguna” University of Constanta)

  • Vlad Costica

    () (“Andrei Saguna” University of Constanta)


Finding itself at a crossroads, the accounting profession is facing today new challenges both at a national and international level, with deep implications whose dimensions are exacerbated by the economic and financial crisis. From a purely practical activity, accounting became a scientific discipline because of the extensive process concerning human development. Accounting normalization aims to establish common rules in order to assure the profession uniformity that is judged by the means of knowledge, skills, attitudes and ethics of all the persons involved. The accounting profession membership in international organizations leads to a supplementary obligation concerning its own unitary method of functioning. This paper aims to pull the alarm among the professionals. I think it is the time for our solidarity in the struggle for the economical revival. However, as specialists, we have to regain our profession credibility, to provide high quality services, to ignore the pressures of the great interests groups, to inspire financial discipline and rigor, to minimize fraud risk. We must not ignore the achievement of some skills in various areas from the academic environment in order to overcome future obstacles. All these actions show the unity of the accounting profession and in order to achieve them, we all have to prove conscience and will

Suggested Citation

  • Mitea Neluta & Vlad Costica, 2010. "Unity and Uniqueness in the Accounting Profession," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 488-493, October.
  • Handle: RePEc:ovi:oviste:v:10:y:2010:i:2:p:488-493

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    unity; uniqueness; normalization; accounting culture; small and medium-sized practices;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation


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