EVOLUTION OF ACCOUNTING PROFESSION IN THE BRICS COUNTRIES

Anatol Melega ()
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Anatol Melega: Stefan cel Mare University of Suceava, 720229, Romania

European Journal of Accounting, Finance & Business, 2022, vol. 10, issue 2, 1-9

Abstract: The role of professional accountants in the development of accounting is undeniable. Professional accountants are those who make considerable efforts, along with state structures, in harmonizing accounting with international accounting standards. In the BRICS economies (Brazil, Russia, India, China, South Africa) the accounting profession is represented by structures that operate independently, having a key role in establishing accounting principles and practices. The development of accounting is closely linked to the development of economic relations in society and has its own history. In this article we aim to determine whether accounting in the BRICS economies is progressive and whether accounting changes are evolving. Thus, the purpose of this article isto give an overview of the evolution of the accounting profession in emerging BRICS economies and to analyze the role of the accounting profession in these countries in accounting harmonization and convergence with international accounting standards (International Financial Reporting Standards).

Date: 2022
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