Özet:

Accountancy is a profession that plays an important role in all societies. As the world moves toward global market economies, and with investments and operations crossing borders to an ever greater extent, professional accountants need a broad global outlook to understand the context in which businesses and other organizations operate.Rapid changes has been the main characteristic of the environment in which professional accountants work. Pressures for change are coming from many sources including globalization, information and communication technologies, and the expansion of stakeholder groups, including regulators and oversight boards. Professional accountants are now expected to serve the needs not only of investors and creditors but also the information needs of many other users of financial and nonfinancial information. To enable adaptation to constant change depends on a set of professional knowledge, professional skills, and professional values, ethics and attitudes broad enough. Individuals who become professional accountants should have a constant desire to learn and apply what is new.

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