THE DEVELOPMENT OF THE PROFESSION OF ACCOUNTING, RULES BETWEEN ETHICS AND PRACTICAL SKILLS

Abstract

This paper begins to question the usefulness of research relating to the profession of accounting for business constantly changes. The Romanian accounting regulations on creating a suitable accounting system of a market economy, and have made their mark on the evolution of the profession of accounting from the traditional stereotype of the modern retail analyst, consultant or business partner. The first part of the thesis is a theoretical approach regarding the evolution of the profession of accounting in accordance with accounting rules, with the continuous development of professional knowledge, skills, strong communication and information, ethical values to meet the reporting and information needs of the new type of economy. The practical approach of the work aimed at professionals in the field on the perception of the profession of accounting, approach in developing and implementing accounting policies on Argeş County example. In the collection of data was used as a research tool, the questionnaire with a series of questions in accordance with the objective of this research study. The results confirm the importance of professional accountants in providing reliable and relevant accounting information. However, we mention that accounting policies are applied more for tax and not economic reasons.

Keywords

• accounting profession
• accounting rules
• accounting; ethics
• skills
• abilities
• ethics
• abilities