Challenges confronting accountancy in the 21st century

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Date

Authors

Koornhof, Carolina, 1959-

Journal Title

Journal ISSN

Volume Title

Publisher

Meditari

Abstract

As we enter the 21st century, the accounting discipline and the accounting profession shall have to adapt to an environment that is increasingly being subjected to rapid and discontinuous change. This article addresses challenges in Accountancy that should be addressed in response to its changing environment. An extensive inter-disciplinary literature survey was undertaken to identify sixteen challenges that should be considered if the discipline and profession are to retain their relevance and usefulness for society.

Description

Keywords

Accountancy, Financial accounting, Management accounting, Critique of accounting, Change, Systems theory

Sustainable Development Goals

Citation

Koornhof, C. 1997, 'Challenges confronting accountancy in the 21st century', Meditari, pp. 105-123.