The accountant – a species in danger of extinction?

Author:University professor, PhD Alexandru ŢUGUI

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Keywords:accounting education, standardization, tranzition, professional profile, inter- disciplinarity

Abstract:
Lately, the research and the practice in accounting in Romania have been oriented on medium and short term. We are referring to the process of harmonization and standardization which the Romanian accounting is experiencing. Still, at the international level, and we mean especially the U.S.A., ever since 1989, numerous alarm signals have been drawn regarding the future of the accounting education, on the background of the continuous computerization of companies and of the digitization of their technological fluxes and their interconnectivity on the value chain. \r\n\r\nThis study brings to your attention the crisis of the accounting educational system, the challenges and tendencies in this domain, as well as the profit of the accounting expert of the future. \r\n\r\nAnyhow, in the next 30-35 years, the traditional accountant will be replaced by an expert .trained in various fields.

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