Search Results - subject:"Accountancy Profession"

International Approaches to Regulation of Accounting Profession

Metelytsia, Volodymyr - In: Accounting and Finance (2013) 3, pp. 35-47

Based on systematization of main formal professional institutions within the elements of accountant profession, the prospective trends of its regulatory convergence have been outlined: conceptualization of professional activity common principles; increasing accountant's responsibility through...

Persistent link: https://www.econbiz.de/10010843590

Conflits de territoire dans la profession d'expert-comptable

Dietrich, Anne; Moysan-Louazel, Anne - In: Revue française de socio-Economie n° 9 (2012) 1, pp. 227-245

accountancy profession. These segments are facing with the necessity of redefining their professional field in a context of …

Persistent link: https://www.econbiz.de/10011187422

Physiocratic Aspects of Accountancy Profession Development in Agricultural Sector

Metelytsia, Volodymyr - In: Accounting and Finance (2012) 4, pp. 13-17

Summing up the views of the Physical Economy founders (F. Quesnay, P.S. Dupont de Nemours, Turgot A.R.ZH.) the role of accountancy in the agrarian sector management has been defined. The physiocratic aspects of the accounting profession which form its agricultural segment have been described....

Persistent link: https://www.econbiz.de/10010633718

The Public Interest from the Perspective of the Accounting and Auditing Profession: General Well-being vs. Private Benefit

Kovanicová, Dana - In: Český finanční a účetní časopis 2011 (2011) 1, pp. 6-18

the form of the proposal) IFAC publication A Public Interest Framework for the Accountancy Profession, whose content is …

Persistent link: https://www.econbiz.de/10011194865

THE ROLE OF THE ACCOUNTANCY PROFESSIONAL BODIES IN DEVELOPING SOCIAL AND ENVIRONMENTAL REPORTING

Madalina, Girbina; Nadia, Albu; Catalin, Albu - In: Annals of Faculty of Economics 1 (2011) 1, pp. 622-628

In March 2010, the European Commission renewed its strategy to promote Corporate Social Responsibility in order to ensure long term employee and consumer trust. Corporate Social Responsibility is considered more relevant in the context of the economic crisis because it can help to build (and...

Persistent link: https://www.econbiz.de/10009366160

The Accountancy Profession in the Context of Global Financial Crisis

Alexandra-Daniela, Socea - In: Ovidius University Annals, Economic Sciences Series X (2010) 2, pp. 731-737

collapse of large corporations have had an important impact, on the economy and the accountancy profession, at international … image. The globalization of world economy requires that the accountancy profession to be prepared for the future, to cope … users of financial accounting information. By its nature and objectives, the accountancy profession has a responsibility in …

Persistent link: https://www.econbiz.de/10010632113

Women in the French accountancy profession: the test of the labyrinth

Ioan, Ioana - HAL - 2009

Purpose – Our paper seeks to reveal the mechanisms fostering women's scarcity in top positions in the French accounting firms. A subsequent purpose of the paper is to explore women's professional trajectories and to show that despite the existing constraints, women do have a certain degree of...

Persistent link: https://www.econbiz.de/10008789577