The global accounting profession in the United States

被引:1
|
作者
Melancon, Barry C. [1 ]
机构
[1] Amer Inst CPAs, Washington, DC 20004 USA
关键词
international standards convergence; private company financial reporting; transparency and complexity in financial statements; cross-border accounting practice; financial regulatory reform; improving financial literacy;
D O I
10.1057/jdg.2010.18
中图分类号
C93 [管理学];
学科分类号
12 ; 1201 ; 1202 ; 120202 ;
摘要
For several decades during its nearly 123-year history, the AICPA has worked to meet the changing needs of an increasingly global economy. Today, virtually all the issues at the top of our agenda have a significant international component. Many of them relate to how CPAs, companies and investors can productively navigate through international waters. As the world becomes flatter, international convergence in accounting and auditing standards and ethics codes, as well as the mobility of accountants into foreign lands, have increased in importance. At the same time, as the United States (along with the rest of the world) struggles to emerge from the worst recession in eight decades, the CPA profession is at the forefront of efforts to address problems in our financial system, and to contribute toward effective solutions.
引用
收藏
页码:294 / 297
页数:4
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