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DOI 10.35609/afr.2026.10.4(1)

Reference to this paper should be referred to as follows: Stoenoiu, C.E. (2026). Connecting the Characteristic Elements in the Accounting Profession - from the Perspective of New Technological Changes, Acc. Fin. Review, 10(4), 01 – 07. https://doi.org/10.35609/afr.2026.10.4(1)

Received: January 08, 2026 | Accepted: March 31, 2026

Connecting the Characteristic Elements in the Accounting Profession - from the Perspective of New Technological Changes
Carmen E. Stoenoiu
Memorandumului st., no. 28, 400114, Cluj-Napoca, Romania, Technical University of Cluj-Napoca Abstract

Objective - The current research focuses on existing studies from 2015-2024, which investigate 5 elements, such as competence, skills, knowledge, abilities, and attitudes, regarding the accounting field, in the context of structural changes related to activities in the economy.

Methodology/Technique - At the level of the accounting field, the study reveals strong interconnections among economic and business aspects and technical and professional skills.

Findings - The originality of the study lies in the fact that it creates an image of the progress of the accounting profession, showing the synergy that exists in education and the development of skills, and then between the application of knowledge and the achievement of performance.

Type of Paper - Review

Keywords: employability, accounting, economics, business, technical, and professional skills.

JEL Classification: M40, M41.

URI: https://gatrenterprise.com/GATRJournals/AFR/vol10.4_1.html

DOI: https://doi.org/10.35609/afr.2026.10.4(1)

Pages 01 – 07

Price: USD 25