ACCOUNTING CERTIFICATION IN POLAND VERSUS SELECTED EUROPEAN COUNTRIES – A CALL FOR EUROPEAN UNION STANDARIZATION

  • Maruszewska, E. W.
  • Strojek-Filus, M.
  • Sulik-Gorecka, A.
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.
SGEM Research areas:
Year:
2017
Type of Publication:
In Proceedings
Keywords:
accounting professionals; accounting certification; EU accountants; professional qualifications
Volume:
17
SGEM Book title:
References: 4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2017, www.sgemvienna.org, SGEM2017 Conference Proceedings, ISBN 978-619-7105-93-3 / ISSN 2367-5659, March 28-31, Book1, Vol.1, 521-528 pp, DOI:10.5593/SGE
Book number:
1.1
SGEM Series:
International Multidisciplinary Scientific Conference on Social Sciences and Arts-SGEM
Pages:
521-528
Publisher address:
51 Alexander Malinov blvd, Sofia, 1712, Bulgaria
SGEM supporters:
Bulgarian Acad Sci; Acad Sci Czech Republ; Latvian Acad Sci; Polish Acad Sci; Russian Acad Sci; Serbian Acad Sci & Arts; Slovak Acad Sci; Natl Acad Sci Ukraine; Natl Acad Sci Armenia; Sci Council Japan; World Acad Sci; European Acad Sci, Arts & Letters; Ac
Period:
4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2017
ISBN:
978-619-7105-93-3
ISSN:
2367-5659
Conference:
References: 4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2017, www.sgemvienna.org, SGEM2017 Conference Proceedings, ISBN 978-619-7105-93-3 / ISSN 2367-5659, March 28-31, Book1, Vol.1, 521-528 pp, DOI:10.5593/SGEMSOCIAL2017/HB11/S03.065, 4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2017
DOI:
10.5593/SGEMSOCIAL2017/HB11/S03.065
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