Profesia contabilă, adevăr și provocare. Studiu de caz Republica Moldova, România și Ucraina

Abstract

The role of the professional accountant in the current economic context is particularly important for the sustainable development of the economic entities. The accountancy is considered to be the main source of economic and financial information for all categories of users and the professional accountant is the one who processes and models it based on professional ethics and reasoning, but especially by respecting the law. We consider a very important subject the idea of determining the role of the professional accountant in a pretty immature business environment under the aspect of an economic thinking and dominated by a constantly changing legislation. In this regard, by using the comparison method I conducted an analysis of three accountant typologies in three fairly different countries from many points of view, but very alike from two points of view: they were part of the Communist bloc and this aspect is still noticeable and the second one, the fiscal, legislative instability, the pressure exerted on them and the desire for harmonization. I will emphasize certain aspects regarding the following states: Romania, Republic of Moldova and Ukraine using the analogy method to reach a conclusion by deepening some general notions. We have proposed in this article to determine the importance of developing the accountant profession because in a constantly changing economic environment they are the only ones empowered to help the business environment and not only, to reduce the risks and to ensure the transparency of the information provided. JEL: M41 ; CZU: 657.1-051(478+498+477)