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Metamorphosis of the accounting profession: evolutionary aspects, pragmatics and future perspective

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cris.sourceIdoai:irek.ase.md:123456789/2214
dc.creatorCodrean, Violeta
dc.creatorMihaila, Svetlana
dc.date2022-09-06T06:51:36Z
dc.date2022-09-06T06:51:36Z
dc.date2022-03
dc.date.accessioned2023-11-13T20:54:33Z
dc.date.available2023-11-13T20:54:33Z
dc.descriptionCODREAN, Violeta, MIHAILA, Svetlana. Metamorphosis of the accounting profession: evolutionary aspects, pragmatics and future perspective = Metamorfoza profesiei contabile: aspecte evolutive, pragmatice și perspective de viitor. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 6-a, 11-12 martie 2022. Chişinău: ASEM, 2022, pp. 16-27. ISBN 978-9975-155-87-8 (PDF).
dc.descriptionThe accounting profession has an essential role in society and researching the image of the profession is very important. In this context, the evolution of accounting is highlighted in tandem with the evolution of the economy and society, the emergence and metamorphosis of the accounting profession has undergone many changes over time. Both nationally and internationally, there are numerous studies that focus on the image of the accounting profession but also of the professional accountant, who has and continues to be a strategic partner in both the private and public sectors. The aim of this research is to highlight the evolution of the accounting profession based on a series of international events in the twentieth and twenty-first centuries, to identify the primary qualities and skills of professional accountants, highlight the contribution of professional bodies to building the profession and analyze the challenges of the profession. 21st century: education, ethics and professional reasoning. Given that the accounting profession is in competition with other professions, it becomes essential to research how the image of society is perceived, as well as future prospects for digitization, cloud accounting and other programs. CZU: 657:331.543; JEL: M40, M41; DOI 10.5281/zenodo.6700019
dc.formatapplication/pdf
dc.identifier978-9975-155-87-8 (PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2214
dc.identifier.urihttps://cris.ase.md/handle/123456789/4892
dc.languageother
dc.publisherASEM
dc.subjectaccounting profession
dc.subjectaccounting reasoning
dc.subjectaccounting evolution
dc.subjectdigital accounting
dc.titleMetamorphosis of the accounting profession: evolutionary aspects, pragmatics and future perspective
dc.titleMetamorfoza profesiei contabile: aspecte evolutive, pragmatice și perspective de viitor
dc.typeArticle
dspace.entity.typePublication
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