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- Title
Ethics and Morality in the Accounting Profession.
- Authors
Trăistaru, Diana Andreea
- Abstract
The accounting sphere is influenced by local institutions despite the efforts made for the internationalization and alignment to international practices. International organizations such as IFAC, ACCA or ICAEW offer support and orientation on the basis of a global model of profession which, in many cases is influenced by the evolution of developed countries. On the other hand, in less developed economies, the profession appears under the influence of local and global tensions. Factors like globalization, the process of accounting convergence and the convergence of the activities of professional organizations or technology development may generate uniformity for the profession and a balanced role or image of the accountant.
- Subjects
ACCOUNTING; INTERNATIONAL Federation of Accountants; ASSOCIATION of Chartered Certified Accountants (Great Britain); INSTITUTE of Chartered Accountants in England &; Wales; GLOBALIZATION
- Publication
Ovidius University Annals, Series Economic Sciences, 2015, Vol 15, Issue 2, p556
- ISSN
2393-3127
- Publication type
Article