THE MIRROR IMAGE AND THE ACCOUNTING PROFESSION
Claudia Nicoleta Guni ()
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Claudia Nicoleta Guni: Lecturer PhD, Spiru Haret University
Management Strategies Journal, 2019, vol. 45, issue 3, 103-108
Abstract:
In this material we aim to identify the criteria that define the importance of the accounting profession from the perspective of obtaining the accurate image in accounting, to delineate the landmarks that guided the international evolution of the accounting profession and the responsibilities of the various categories that make up the accounting profession, from the perspective of ensuring the faithful image and the recognition of the main ethical and social responsibility issues faced by the accounting profession in order to ensure the faithful image in accounting
Keywords: accounting standardization; competent decision; balanced decision; professional competence and diligence (search for similar items in EconPapers)
JEL-codes: G3 G32 G34 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:brc:journl:v:45:y:2019:i:3:p:103-108
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