Challenges confronting accountancy in the 21st century
Loading...
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.