Reconfigurarea cerințelor față de profesia și educația contabilă ca urmare a pandemiei COVID-19

Abstract

The Covid-19 affected both accounting education and profession, and reshaped trends in the accounting world. The accounting education has been effected by the health crisis, facing new challenges in evaluation process, the lecturing time and teaching methods. Education and profession are strongly connected, if accounting education is affected negatively, this will have consequences on the profession. Accounting professionals also faced major challenges due to remote working, limited time for decision-making, increase in cyber frauds and forced reduction of employees’ number. Starting from this reality, the aim of this research paper is to evaluate how Covid-19 pandemic reshaped the requirements for accounting education and profession, and identify the newest trends in accounting field. In order to meet the aim of the research, an analysis of secondary data resources will be carried out. The research will include the results from the most recent Association of Chartered Certified Accountants surveys and will be completed by the most recent data and references in this field of research and own reflections of the author. CZU: 657.1:614.4; JEL: M41, I23; DOI: 10.5281/zenodo.7063905