The Role of Professional Accountants in Entity Management

Anamaria Ghiura and Marta Grancea
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Anamaria Ghiura: "1 Decembrie 1918" University of Alba Iulia
Marta Grancea: "1 Decembrie 1918" University of Alba Iulia

CECCAR Business Review, 2021, vol. 2, issue 2, 17-24

Abstract: The role of professional accountants has evolved with the development of accounting. For a long time, accounting profession and accounting have had a major responsibility in the process of employing capital. The profitability of a business, the credit score of business partners and the financial reliability of a company are identified by means of accounting.

Keywords: accounting profession; rules; duties; professional relationships; company; professionalism (search for similar items in EconPapers)
JEL-codes: G32 M41 M49 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:2:y:2021:i:2:p:17-24

DOI: 10.37945/cbr.2021.02.02

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