The Accounting Profession in the Context of Globalisation

The Accounting Profession in the Context of Globalisation

Number 12, December 2020  »  Financial accounting and reporting

Professor Dorel Mateș, PhD
Roxana Mirella Irimuș, PhD student
West University of Timișoara

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.
Classification JEL: M41, F69 | Pages: 58-63

Statistics: abstract views 110 | PDF downloads 469 | PDF views 79

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