| Popis: |
There is no human progress without the development of markets, and this implies the existence of professional accountants. Therefore, accountants satisfy general interest. The financial and accounting scandals that culminated with the collapse of large corporations have had an important impact, on the economy and the accountancy profession, at international level. Accounting information quality degradation as a result of such events led to the deterioration of the specialists image. The globalization of world economy requires that the accountancy profession to be prepared for the future, to cope with a set of priorities aimed at ensuring proper communication, able to meet the requirements propagated to and by the users of financial accounting information. By its nature and objectives, the accountancy profession has a responsibility in the complex world of business. In the context of the global financial crisis with effects throughout the economy, the independence, integrity, objectivity and professionalism of the specialist, that produces the accounting information, are absolutely necessary. Essential for the health of the economic environment, these values lead to true and fair view and generates the credibility of business partner. |
