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ACCOUNTING CERTIFICATION IN POLAND VERSUS SELECTED EUROPEAN COUNTRIES - A CALL FOR EUROPEAN UNION STANDARIZATION.
- Source :
- International Multidisciplinary Scientific Conference on Social Sciences & Arts SGEM; 2017, p521-528, 8p
- Publication Year :
- 2017
-
Abstract
- The importance of accounting profession in modern capital markets is unquestioned as owners, managers and potential investors make decisions based on the products of accounting system. The correctness of these decisions undoubtedly depends on the quality of work performed by accounting professionals. An analytical study design was implemented in order to formulate the results of the study and to test the hypothesis that in the presence of free service provision idea, the accounting profession is not regulated in a standardized way in the European Union. In this paper authors evaluate the feasibility of uniform lifelong learning of all European Union accountants and accent the importance of high reputation of modern accountants. [ABSTRACT FROM AUTHOR]
- Subjects :
- ACCOUNTING
ACCOUNTANTS
CERTIFICATION
Subjects
Details
- Language :
- English
- ISSN :
- 23675659
- Database :
- Complementary Index
- Journal :
- International Multidisciplinary Scientific Conference on Social Sciences & Arts SGEM
- Publication Type :
- Conference
- Accession number :
- 127243242
- Full Text :
- https://doi.org/10.5593/sgemsocial2017HB11