This work is meant to analyze the way in which the contributions of specialists in he field are illustrated for the future of the accounting profession, the manifestation of accounting judgement and ethics in the present context of harmonization of Romanian accounting system with IFRS and European regulations. The accounting profession is targeted by students and young economists of academic institutions in the economic area. Professional and academic organizations should get more involved in managing the turning from a traditional role to a modern one, adapted to the new demands of the business environment.
The present research bring a contribution to the debates on the future of the accounting profession and the effects on the accounting education in Romania.