Metamorphosis of the accounting profession: evolutionary aspects, pragmatics and future perspective

Abstract

The accounting profession has an essential role in society and researching the image of the profession is very important. In this context, the evolution of accounting is highlighted in tandem with the evolution of the economy and society, the emergence and metamorphosis of the accounting profession has undergone many changes over time. Both nationally and internationally, there are numerous studies that focus on the image of the accounting profession but also of the professional accountant, who has and continues to be a strategic partner in both the private and public sectors. The aim of this research is to highlight the evolution of the accounting profession based on a series of international events in the twentieth and twenty-first centuries, to identify the primary qualities and skills of professional accountants, highlight the contribution of professional bodies to building the profession and analyze the challenges of the profession. 21st century: education, ethics and professional reasoning. Given that the accounting profession is in competition with other professions, it becomes essential to research how the image of society is perceived, as well as future prospects for digitization, cloud accounting and other programs. CZU: 657:331.543; JEL: M40, M41; DOI 10.5281/zenodo.6700019