Impactul globalizării asupra profesiei contabile

Abstract

Technological and procedural advances can have a significant impact on professionals from different economic branches. New trends require them to change their working style in the long term to take advantage of the advantages of evolving technology. Domestic sectors, such as information technology, are more prone while other sectors, such as accounting, are less flexible. However, accountants they must be responsive, agile and able to use new technologies to increase their efficiency and productivity. The future of accounting is strongly influenced by a number of different factors, including technological innovations, such as artificial intelligence and automation, as well as changing government and industry standards. The most important element that affects not only accounting, but also general business practices it is the increasing prevalence of globalization. It involves the spread of products, services, technology, information and jobs in different states, creating more interdependence between countries around the globe. CZU: [657:331.54]:339.9; JEL: M41, F69; DOI: https://doi.org/10.53486/issc2023.24