Abstract:
Over the years, accounting systems have been subject to many changes and adaptations. One of the main factors for it represents the globalization, especially the financial globalization. When describing globalization, it is important to represent its different perspectives in order to better understand the phenomenon. Moreover, it is important to talk about the globalization of economic activity, as an important factor for accounting systems adaptation. Over the years, the globalization of economic activity has disclosed the need for information that can be compared over different countries. This is, in fact, the main driver for accounting systems evolution and adaptation. CZU: 657.1:339.727; JEL: F62, M49; DOI 10.5281/zenodo.6700497
Description:
TOFĂNICĂ, Inesa, BÎRCĂ, Aliona. Financial globalization – premise of accounting systems adaptation = Globalizarea financiară și adaptarea sistemelor contabile. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 6-a, 11-12 martie 2022. Chişinău: ASEM, 2022, pp. 64-71. ISBN 978-9975-155-87-8 (PDF).
