Main Coordinates of Accounting Profession Co-Opetitional Model
Marioara Avram () and
Greti Daniela Țogoe ()
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Marioara Avram: University of Craiova, Romania
Greti Daniela Țogoe: West University of Timisoara, Romania
Annals of the University of Petrosani, Economics, 2012, vol. 12, issue 2, 29-38
The accounting profession fulfills a vital role in the development of modern economy, contributing to the thorough knowledge of business environment, the improvement of economic performance and solving some of the many problems the post-modern society is facing. Accounting profession fulfills a vital role in modern economy, contributing to a thorough knowledge of business to improve economic performance and to resolve some of the many problems facing post-modern society. Currently, the accounting profession is characterized by the expansion of information technology, internationalization of businesses and professional specialization which has made possible the creation of several professional bodies. Against this background, it becomes urgent to discover new perspectives on strategies able to maintain and increase business success, based on the simultaneous combination of the elements of cooperation and competition, which involves a new type of relation, called by the North - American literature "co-opetition".
Keywords: accounting profession; co-opetitional model; professional accountant; professional body; partners (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
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