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SM ISO690:2012 MITEA, Neluţa. Profesia contabilă la răscruce de drumuri – intre interesul economic şi cel politic. In: Studii Economice, 2010, nr. 1-2, pp. 519-526. ISSN 1857-226X. |
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Studii Economice | ||||||
Numărul 1-2 / 2010 / ISSN 1857-226X | ||||||
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Pag. 519-526 | ||||||
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Rezumat | ||||||
It is well known that the world economy and the accounting profession have been passing nowadays
through the most serious economic and financial crisis since 1930. The crisis came to us really slowly, but it
could be anticipated several years earlier. It is very difficult for us to say if this crisis could have been avoided.
But it seems that specialists had ignored the signals of the collapse like: the Asian crisis of 1997-1999, the chain
collapse of some world market giants such as Enron's case, the oil crisis, the lack of liquidity on financial and
banking markets, culminating with the U.S. credit crisis. Finally, we reached at a crisis which had overthrew the
world economy because, especially, of an unlimited exposure to the risks, because of the lack of transparency
and credibility concerning the financial reporting, the lack of an adequate culture for what the accounting
profession really means, and at last but not at least, because of the dominant political class that had imposed its
own interests above those of the global economy. We could not overlook the fact that, the state and financial
authorities, as well as the rest of the market participants do have different opinions and rather different interests
regarding the functioning of the economy. In this paper I would like to draw attention to the politics negative
role, consisting especially in pursuing its own interests such as the excessive taxation in spite of following the
objectives of the economic growth and that of business entities stimulation, to the prejudice of the entrepreneurs
and of financial information users. I realized this paper starting with the question: How ethical could be
considered the politic system which is used to "thrust its nose into” the accounting profession? I think this has
led to the loss of professional integrity, with consequences to its evolution in the global economy. |
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