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

Carmen E. Stoenoiu ()
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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:

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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"

Keywords: employability; accounting; economics; business; technical; and professional skills. (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Pages: 7
Date: 2026-03-31
New Economics Papers: this item is included in nep-acc, nep-cse and nep-knm
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Published in Accounting and Finance Review, Volume 10, Issue 4

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Persistent link: https://EconPapers.repec.org/RePEc:gtr:gatrjs:afr246

DOI: 10.35609/afr.2026.10.4(1)

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