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Uncertainty, Risks, and Challenges in the Accounting Profession during the COVID-19 Pandemic

Author

Listed:
  • Nicoleta Asalos

    (“Ovidius†University of Constanta)

  • Bianca Zota

    (“Ovidius†University of Constanta)

  • Luminita Iona Stefanica

    (“Ovidius†University of Constanta)

Abstract

Nowadays, the economic situation is dominated by the consequences of the pandemic, which have influenced the entire strategy and generated new approaches that have often meant the rethinking of the entire business in order to avoid bankruptcy. At other times, the entrepreneurs and employees have had to adapt, to constantly find solutions to deal with crisis situations. This paper is part of the current situation we are living in, by analyzing the extent to which the pandemic has influenced the activity of professional accountants under conditions of risk and uncertainty. Professional accountants have adapted to the changes caused by the pandemic, their activity being significantly affected, in the sense that they were forced to make changes in their work routine, facing difficulties in adapting to the new work requirements, as during this period the risk and uncertainty have been dominating the activity of both the clients and the professional accountants.

Suggested Citation

  • Nicoleta Asalos & Bianca Zota & Luminita Iona Stefanica, 2021. "Uncertainty, Risks, and Challenges in the Accounting Profession during the COVID-19 Pandemic," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 935-939, December.
    • Handle: RePEc:ovi:oviste:v:xxi:y:2021:i:2:p:935-939
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    More about this item

    Keywords

    accounting profession; COVID-19 pandemic; uncertainty; challenges;
    All these keywords.

    JEL classification:

    • J21 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Force and Employment, Size, and Structure
    • F61 - International Economics - - Economic Impacts of Globalization - - - Microeconomic Impacts
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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