The accounting profession between uncertainty, risk, and responsibilities: A review of existing literature

Julei Iuliana ()
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Julei Iuliana: Université Babeş-Bolyai de Cluj-Napoca

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Abstract: This paper provides a review of the existing literature on the accounting profession and its response to uncertainty, risk, and responsibilities. The study adopts a bibliometric and systematic approach, based on a sample of 104 articles published between 2016 and 2025 in the Web of Science database. The analysis sheds light on the dynamics of the accounting profession, highlighting its growing role in risk management and strategic decision-making. The results also reveal significant gaps in the literature, particularly regarding risk culture and professional responsibilities, paving the way for future interdisciplinary research.

Keywords: risk culture; responsibilities; risk; uncertainty; accounting profession; accounting profession uncertainty risk responsibilities risk culture (search for similar items in EconPapers)
Date: 2026-01-13
Note: View the original document on HAL open archive server: https://hal.science/hal-05455624v1
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Published in Revue Lexsociété, 2026

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