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Connecting the Characteristic Elements in the Accounting Profession - from the Perspective of New Technological Changes

Author

Listed:
  • Carmen E. Stoenoiu

    (Memorandumului st., no. 28, 400114, Cluj-Napoca, Romania, Technical University of Cluj-Napoca Author-2-Name: Author-2-Workplace-Name: Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:)

Abstract

" Objective - The current research focuses on existing studies from 2015-2024, which investigate 5 elements, such as competence, skills, knowledge, abilities, and attitudes, regarding the accounting field, in the context of structural changes related to activities in the economy. Methodology/Technique - At the level of the accounting field, the study reveals strong interconnections among economic and business aspects and technical and professional skills. Findings - The originality of the study lies in the fact that it creates an image of the progress of the accounting profession, showing the synergy that exists in education and the development of skills, and then between the application of knowledge and the achievement of performance. Type of Paper - Review"

Suggested Citation

  • Carmen E. Stoenoiu, 2026. "Connecting the Characteristic Elements in the Accounting Profession - from the Perspective of New Technological Changes," GATR Journals afr246, Global Academy of Training and Research (GATR) Enterprise.
    • Handle: RePEc:gtr:gatrjs:afr246
    DOI: https://doi.org/10.35609/afr.2026.10.4(1)
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    References listed on IDEAS

    as
    1. Cai, Cen & Tu, Yongqian & Li, Zhi, 2023. "Enterprise digital transformation and ESG performance," Finance Research Letters, Elsevier, vol. 58(PD).
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    6. Fernandez-Vidal, Jorge & Gonzalez, Reyes & Gasco, Jose & Llopis, Juan, 2022. "Digitalization and corporate transformation: The case of European oil & gas firms," Technological Forecasting and Social Change, Elsevier, vol. 174(C).
    7. Tytti Elo & Satu Pätäri & Helena Sjögrén & Markus Mättö, 2024. "Transformation of skills in the accounting field: the expectation–performance gap perceived by accounting students," Accounting Education, Taylor & Francis Journals, vol. 33(3), pages 237-273, May.
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    Keywords

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    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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