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Challenges facing the accountancy profession

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  • Henri Olivier

Abstract

This article considers that the two most important current influences on the accounting profession are the development of new information technology and the elaboration of an ever more complex regulatory framework. The article examines the evolution of business reporting on the Internet and its likely consequences for accounting, accountants and assurance services provided by auditors. It then reviews the evolving regulatory framework, noting that this is reaching into new areas, including environmental reporting, social reporting and corporate governance. It concludes with an examination of the paradoxes of globalization in the context of accounting regulation.

Suggested Citation

  • Henri Olivier, 2000. "Challenges facing the accountancy profession," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 603-624.
    • Handle: RePEc:taf:euract:v:9:y:2000:i:4:p:603-624
    DOI: 10.1080/09638180020024052
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    References listed on IDEAS

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    1. Matteo Bartolomeo & Martin Bennett & Jan Jaap Bouma & Peter Heydkamp & Peter James & Teun Wolters, 2000. "Environmental management accounting in Europe: current practice and future potential," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 31-52.
    2. David Owen & Tracey Swift & Christopher Humphrey & Mary Bowerman, 2000. "The new social audits: accountability, managerial capture or the agenda of social champions?," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 81-98.
    3. David Collison & Saskia Slomp, 2000. "Environmental accounting, auditing and reporting in Europe: the role of FEE," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 111-129.
    4. Andrew Lymer, 1999. "Internet and the future of reporting in Europe," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 289-301.
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    Cited by:

    1. Philippe Chapellier & Thouraya Trigui, 2007. "Cabinets D'Expertise Comptable : Impacts D'Internet Sur La Relation Client Et La Performance," Post-Print halshs-00543092, HAL.
    2. Nanja Kroon & Maria do Céu Alves, 2023. "Fifteen Years of Accounting Professional’s Competencies Supply and Demand: Evidencing Actors, Competency Assessment Strategies, and ‘Top Three’ Competencies," Administrative Sciences, MDPI, vol. 13(3), pages 1-23, February.
    3. Ergo Ottoson & Monika Nikitina-Kalamae & Natalja Gurvitš, 2016. "The Role of Accountant in the Estonian Enterprise," Central European Business Review, Prague University of Economics and Business, vol. 2016(2), pages 47-56.
    4. Williams, Susan P. & Scifleet, Paul A. & Hardy, Catherine A., 2006. "Online business reporting: An information management perspective," International Journal of Information Management, Elsevier, vol. 26(2), pages 91-101.
    5. Philippe Chapellier, 2009. "Choix Des Medias Et Efficacite De La Communication : Le Cas De La Relation Entre L'Expert-Comptable Et Le Dirigeant De Petite Entreprise," Post-Print halshs-00459645, HAL.
    6. Gianina MIHAI, 2014. "Review of IT Training of the Professional Accountants in Romania from Undergraduate and Graduate Studies and Continuous Vocational Training Perspective," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 37-46.
    7. Renes, S., 2020. "When Debit=Credit. The balance constraint in bookkeeping, its causes and consequences for accounting," ERIM Report Series Research in Management ERS-2020-005-FA, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.

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