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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 7, Number 1, Year 2019| ACCOUNTANCY PROFESSION IN THE 21ST CENTURY | 
Download | | Author(s): Cristina Gabriela Cosmulese, Mihaela - Ionela Socoliuc | | DOI: 10.4316/EJAFB.2019.7110 | | Abstract: The accounting profession is considered a central and of utmost importance in the economy of a country. Economic development is closely related to the actions of the accounting professionals. Since its inception, accounting has tried to contribute to the well-being of people by rigorously maintaining order at the transaction level. Accounting professionals fulfil many roles in society by involving them in most sectors of the economy. They support the development of individual companies, non-profit organizations and are a support for governments when they have to make important decisions to meet social and economic goals. Accounting professionals also play a role in the field of financial investments. They, through detailed reporting, provide essential information for foreign investors when it comes to resource allocation. In this paper we will follow the route that the accounting profession has taken since ancient times and so far, the development of the profession at national and international level and the advantages and disadvantages of globalization for the accounting professionals. | | Keywords: The 21st Century Accounting; Information Technology. | References:
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