THE MIRROR IMAGE AND THE ACCOUNTING PROFESSION
Autor (i): Claudia Nicoleta Guni
JEL: G3; G32; G34
Cuvinte cheie: accounting standardization, competent decision, balanced decision, professional competence and diligence
Abstract:
In this material we aim to identify the criteria that define the importance of the accounting profession
from the perspective of obtaining the accurate image in accounting, to delineate the landmarks that guided the
international evolution of the accounting profession and the responsibilities of the various categories that make
up the accounting profession, from the perspective of ensuring the faithful image and the recognition of the main
ethical and social responsibility issues faced by the accounting profession in order to ensure the faithful image
in accounting