Author(s): Carmen E. Stoenoiu

Affiliation: Memorandumului st., no. 28, 400114, Cluj-Napoca, Romania, Technical University of Cluj-Napoca

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

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

Type of Paper: Review | Vol. 10(4) Page: 01 – 07

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)

Author(s): Farizal Ab. Gaffar , Sitti Syamsiar Muharram , Jasmine David

Affiliation: Energy Commission of Sabah, Tingkat 10, Plaza Shell, 29, Jln Tunku Abdul Rahman, Pusat Bandar Kota Kinabalu, 88000 Kota Kinabalu, Sabah
Faculty of Accountancy, Universiti Teknologi MARA (UiTM) Sabah Branch, Locked Bag 71, 88997 Kota Kinabalu, Sabah
Accounting Research Institute (ARI), Level 12, Menara Sultan Abdul Aziz Shah, Universiti Teknologi MARA, 40450 Shah Alam, Selangor

Keywords: professional accounting qualifications; Theory of Planned Behaviour (TPB); Maslow's Need Hierarchy Theory, conceptual framework

Received: January 12, 2026 | Accepted: March 31, 2026

Type of Paper: Review Paper | Vol. 10(4) Page: 08 – 15

Reference to this paper should be referred to as follows: Gaffar, FA, Muharram, S.S, David, J. (2026). Factors Affecting the Intention to Pursue Professional Accounting Qualifications: A Proposed Framework, Acc. Fin. Review, 10(4), 08 – 15. https://doi.org/10.35609/afr.2026.10.4(2)

Author(s): Diāna Jeremejeva , Inga Būmane

Affiliation: PhD Student, Faculty of Economics and Social Sciences, University of Latvia, Aspazijas blvd. 5, LV-1050, Riga, Latvia
PhD, Professor, Faculty of Economics and Social Sciences, University of Latvia, Aspazijas blvd. 5, LV-1050, Riga, Latvia

Keywords: intangibles; intangible assets; intellectual capital; property rights

Received: January 15, 2026 | Accepted: March 31, 2026

Type of Paper: Review | Vol. 10(4) Page: 16 – 27

Reference to this paper should be referred to as follows: Jeremejeva, D, Būmane, I. (2026). The Core of Intangibles: Diverse Perspectives, Acc. Fin. Review, 10(4), 16 – 27. https://doi.org/10.35609/afr.2026.10.4(3)