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<cfResPubl>
<cfResPublId>ibn-ResPubl-3593</cfResPublId>
<cfResPublDate>2011-09-01</cfResPublDate>
<cfVol>77</cfVol>
<cfIssue>3</cfIssue>
<cfStartPage>98</cfStartPage>
<cfISSN>1810-9136</cfISSN>
<cfURI>https://ibn.idsi.md/ro/vizualizare_articol/3593</cfURI>
<cfTitle cfLangCode='RO' cfTrans='o'>Imaginea identificată a profesiei contabile în societate
</cfTitle>
<cfKeyw cfLangCode='RO' cfTrans='o'>profesie contabilă; profesionist 
 contabil; imagine; studiu.</cfKeyw>
<cfAbstr cfLangCode='RO' cfTrans='o'>Contabilitatea reprezintă un domeniu greu de 
 perceput de mediul social, deoarece este dificil, cu o 
 interfaţă pentru asimilare deloc interactivă, iar baza 
    cunoştinţelor esenţiale trebuie să fie solidă, pentru a 
         putea face faţă înţelegerii corecte şi aplicării cu 
               utilitate. Rolul acestui domeniu în economia unei ţări 
                  este determinant şi foarte important, fapt demonstrat 
                   de gradul de evoluţie al omenirii după conturarea 
                     clară a rolului şi limitelor acestuia. 
                       Realizările în domeniul contabil sunt 
                         caracterizate simultan de succes şi critică negativă. 
                            Tentativele de a cerceta ceva din punct de vedere 
                            contabil sunt recepţionate asemenea lipsei de ocupaţie 
                              şi exces de zel. Din cauza dificultăţilor sociale 
                                 întâlnite în activitatea profesională a contabililor, este 
                                     necesară o incursiune în studiile realizate de diverşi 
                                        cercetători, fapt ce constituie scopul primordial al 
                                         acestei lucrări, în vederea evidenţierii, la nivelul unui 
                                            eşantion aleatoriu, a imaginii percepute a profesiei 
                                             contabile, respectiv a profesionistului contabil. 
</cfAbstr>
<cfAbstr cfLangCode='EN' cfTrans='o'>Accounting represents an area difficult to
perceive by the social environment, because it is
difficult, with an interface for assimilation not quite
interactive, and the basis of the essential knowledge
must be solid in order to deal with understanding and
useful proper application. The role of the field in the
economy of countries is conducive and very important,
this being demonstrated by the degree of evolution of
humanity after clearing up its role and its limits.
Developments in the field of accounting are
characterized simultaneously by its success and
negative criticism. Attempts to investigate something
from the point of view of accounting are accepted as
lack of occupation and excessive zeal. Because of the
social difficulties encountered in the professional
activity of accountants there is a need for an insight
into the studies made by various researchers, which is
the primary aim of this paper in order to identify, for a
random sample, which is the image perceived on the
accounting profession and on the professional
accountant.
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<cfFamilyNames>Tabără</cfFamilyNames>
<cfFirstNames>Neculai</cfFirstNames>
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<cfFamilyNames>Pleşco</cfFamilyNames>
<cfFirstNames>Olga</cfFirstNames>
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