The Impact of COVID-19 Pandemic on the Activity of the Professional Accountant

Nătăliţa-Mihaela Frumușanu (), Adreea-Mihaela Marin (Zgardan) () and Mihaela Martin ()
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Nătăliţa-Mihaela Frumușanu: UBB University
Adreea-Mihaela Marin (Zgardan): UBB University
Mihaela Martin: UBB University

Ovidius University Annals, Economic Sciences Series, 2020, vol. XX, issue 2, 922-931

Abstract: This paper focuses on the effect that the new measures imposed by the pandemic situation generated by COVID-19 had on the activity of professional accountants. In these turbulent times, professional accountants play an important role in both short-term and long-term decision-making process for the survival of economic entities. However, the effects of imposing legislative restrictions and psychological implementation caused by this pandemic can influence the quality of accounting information due to the subjectivism of the professional accountant. Furtheron, the users of accounting information trust that the accounting professionals will capture as adequately and completely as possible the COVID-19 pandemic effects on the activity of the economic entities.

Keywords: professional accounting; Covid-19; professional training; accounting information; digitization (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xx:y:2020:i:2:p:922-931

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