Kostadinovski, Aleksandar and Gorgieva-Trajkovska, Olivera (2013) Факторите за промена на сметководствената професија како глобална, општествена, економска, организациона и институционална активност. Зборник на трудови - Економско-финансиската криза и сметководственото окружување-предизвици за сметководството, ревизијата и финансиите и позиционирањето на сметководствената професија. ISSN 978-9989-747-32-8
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Abstract
The size of the current financial and economic crisis points the need for a fundamental review of all areas of business and economic activities, including accounting disciplines. In the areas of financial accounting, auditing, management accounting and governing regulatory institutions, that oversee the accounting and auditing practices, there is real concern about the numerous problems and deficiencies in the profession, revealed by the crisis. In front of the accountants there is a double challenges: first, to understand how key forces that shape the future could affect the organizations for which they work, secondly, they need to assess the implications of such effects on accounting standards and processes and the accounting profession as a whole. In the paper we bring out the factors that could have the greatest impact on the economy, the business world and the accounting profession in the next decade, the key actions which should be taken in response to these factors and their impact, and generating alternative scenarios for the future of accounting based on actions taken by accountants when facing challenges.
Key words: financial and economic crisis, global accounting profession, accountants, accounting function, factors of change.
| Item Type: | Article |
|---|---|
| Subjects: | Social Sciences > Economics and business |
| Divisions: | Faculty of Economics |
| Depositing User: | Olivera Trajkovska |
| Date Deposited: | 03 Dec 2013 13:26 |
| Last Modified: | 03 Dec 2013 13:26 |
| URI: | https://eprints.ugd.edu.mk/id/eprint/8283 |
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