The Accounting Profession in the Context of Globalisation
Abstract: This paper presents the globalisation factors that have the biggest impact on the accountancy profession. The International Financial Reporting Standards are the core of accounting globalisation, providing transparency and comparability all over the world. Concerning globalisation, there is a need to discuss the increasing development of competition and technology that also have a major impact on accountancy.
Keywords: globalisation; accountant; International Financial Reporting Standards; development; technology
Classification JEL: M41, F69 | Pages: 58-63
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