Dimitrova, Janka (2016) Where did the accounting proffesion in Macedonia halt? Journal of Economics, 1 (1). pp. 1-8. ISSN 1857-8633
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Abstract
Will there ever be an end to the plight of the accountants? On 26.07.2012, a Law for performing accounting was introduced in order to bring order in the accounting profession both in terms of professionalism, knowledge, continuing education, and in terms of real valorization of labor and responsibility of the accountants. It was expected that it will put an end to the chaos that reigned in this particular intellectual profession and the accountants’ efforts would finally be more recognized and valued. The level at which the accounting in Macedonia was degraded, with the entry into force of this law, will finally be raised, and activities of accountants would be immensely valued and evaluated.
The institutional framework for the profession provides licenses, several levels of accounting, continuous learning and education, vocational hierarchical scale at which the acquisition of experience can thrive, taking exams for the future purpose of acquiring licenses and many other changes.
The legal solution is a compromise, which would allow the existing accountants with inadequate education (nurse, mechanical technician, a high school student, electrical engineer, primary education, etc.) and the oneswho have work experience, to gain certificates in accountingor gain the title ofchartered accountant. What is very important in this Law is the recognition of the Economic Faculty Degree (as for many other professions is also right, pharmacy, technical studies, etc.)with which the title accountant can be obtained, and one can become a certified accountant. One can only become a lawyer by graduating law school, and a graduated pharmacist only by graduating in Pharmacy, as well as an Auditor with a degree from the Economic Faculty, an authorized accountant title can and should be obtained by graduating at the Faculty of Economics.
Although only three years have passed since the adoption of this law, there were three amendments that further regulate the basic version of the law. The Institute of Accountants and Chartered Accountants has not functioned as a professional association which needs to advocate the improvement of quality and the dignity of the profession.
Keywords:
Professionalism, knowledge, continuing education, real valorization of labor, responsibility
| Item Type: | Article |
|---|---|
| Subjects: | Social Sciences > Economics and business |
| Divisions: | Faculty of Economics |
| Depositing User: | Janka Dimitrova |
| Date Deposited: | 29 Sep 2016 09:36 |
| Last Modified: | 29 Sep 2016 09:36 |
| URI: | https://eprints.ugd.edu.mk/id/eprint/15979 |
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