Accounting errors and fraud are common in most businesses, but there is a difference between fraud and misinterpretation of communication or accounting regulations. The role of management in preventing fraud becomes important in the last decades and the importance of auditing in curbing...

The aim of the paper is to provide an overview of the evolution of the accounting culture in the last decades and it shows how accounting became an efficient instrument for preventing discrimination in vulnerable communities. The role of the accountant became very important after the 2008...