Expectativas sobre la profesión del Experto Contable
ISSN: 1887-5696
Année de publication: 2015
Titre de la publication: La figura del experto contable: situación actual y perspectivas
Número: 21
Pages: 131-145
Type: Article
D'autres publications dans: Revista de contabilidad y dirección
Résumé
The growing demand for transparency and reliability of the information provided by organizations, have driven the need for the development and regulation of the professional accountant in Spain. It is important to know the perception about the professional accountant of those agents whose occupational activity is related to the accounting information, such as auditors, accountants, managers, business consultants and other groups. The accountant expert is a long-established and well-developed professional figure in many other countries. The aim of this study is to know the opinion of the economists, members of the Consejo General de Economistas, which can be accredited as professional accountants, on the need for this professional figure, the advantages and disadvantages of belonging to it and the appropriate model of regulation.