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2021•CECCAR BUSINESS REVIEWOpen access

The Accounting Profession in the Context of Globalisation

Dorel Mateş, Roxana Mirella Irimuș

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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.

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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.

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Available 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.

Key concepts: Globalization, Comparability, Accounting, Transparency (behavior), Context (archaeology), Competition (biology), Business, International Financial Reporting Standards

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