DEVELOPMENT OF THE ACCOUNTANCY PROFESSION IN THE CONTEXT OF GLOBALIZATION AND INTERNATIONALIZATION

Ph.D Student Bosoteanu Maria Cristina
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Ph.D Student Bosoteanu Maria Cristina: University of Craiova, Faculty of Economics and Business Administration Craiova, Romania

Revista Tinerilor Economisti (The Young Economists Journal), 2010, vol. 1, issue 14S, 13-17

Abstract: The professional accountant is the most adequate to provide opportune information for internal and external users, in order to accelerate economical development. A modern professional accountant must combine ethics, integrity and responsibility in the financial-accounting business field and he develops concomitantly with the laws in force and the business environment. In order to reach the goal regarding global acceptance and standards convergence, it is necessary to pay special attention to the aspects about creating and strengthening the relation with the stakeholders, including the global regulation bodies, the international and regional organizations. The independent international Public Interest Oversight Board (PIOB) oversights the activities of developing audit, ethics and education standards, supports the consolidation of confidence in regulated processes and procedures.

Keywords: convergence; economic integration; globalization; professional accountant (search for similar items in EconPapers)
JEL-codes: A11 F01 F15 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:2010:i:14s:p:13-17

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