Post-Pandemic Effects on the Business Environment and the Accounting Profession

Post-Pandemic Effects on the Business Environment and the Accounting Profession

Number 1, January 2023  »  Financial accounting and reporting

Claudia-Florina Botar, PhD student
"1 Decembrie 1918" University of Alba Iulia

Abstract: The world health crisis through which the humanity has passed recently has left deep traces in the manner of reporting to the business environment and in the mentality of the accounting professional. Although currently with significantly reduced power as regards the impact on the persons’ health status, the effects on the business environment and the accounting profession can be easily assessed. The businesses digitalisation and robotisation remain some of the essential factors in the effort for maintaining their relevance on the labour market, changing the businesspersons’ mentality being the main key in the fierce fighting within the modern competitive environment affected by an unprecedented global situation. Reshaping the accounting professional’s profile by reporting to the current requirements in terms of modernising the profession remains the fundamental basis of the perpetuation of the profession and the preservation of its significance for the business world.
Classification JEL: M21, M41 | Pages: 2-9

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