文章基本信息

标题：ONSIDERATIONS REGARDING THE ACCOUNTING PROFESSION IN EUROPE - COMPETITIVENESS AND PROFESSIONAL ETHICS
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作者：Hlaciuc Elena Socoliuc Marian
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：The competitiveness is one of the priorities aspects of national economies and the entire EU for the coming years. As is known, the competition, with particular reference to the services area, is a topic of great timeliness, lack of political, trade or economic sector, which does not address this issue. Starting from these issues, we present some necessary principles and personal considerations on accounting profession in Europe, which currently faces many problems, fierce competition from existing market accounting services, as a consequence of the existence of numerous liberal professions , that the governments of states treat them differently, advantaging them some, and others disadvantaging them visible.
关键词：accounting profession, professional ethics, competitiveness, European legislation