Influences of the globalization and international harmonization phenomena on the auditor profession

Author:Associate Prof. PhD. Mihaela MINU, Associate Prof. PhD. Paul DIACONU, University Lecturer PhD Student Nicoleta COMAN

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Keywords:globalization, cross border, convergence, harmonization, education, ACCA

Abstract:
The globalization process deeply affects all the aspects of the social life including the accounting educational process. A series of international bodies like, for example, IFAC, UNCTAD through ISAR, or private institutes like ACCA have had relevant endeavors in the accounting educational process. \r\n\r\nThis paper presents in an aggregate manner the harmonization of qualifications for the auditor profession by introducing a general educational curricula proposed by ISAR, criticized by IFAC and promoted by ACCA. Moreover, the paper promotes the concept of cultural capital launched by Boudieu in relation to the accounting education and explains the reports this generates between developed and developing countries showing the advantages and disadvantages of existing a model for an educational curricula at the global level, promoted by bodies like IFAC and ACCA, as well as their impact on the accounting cultures in the developing countries. \r\n\r\nAt the same time, the stage of Romanian accounting education and culture interconnection with the international educational curricula is presented. \r\n

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