European Union, as you already know, is a framework for diversity. Furthermore, an exploratory point of view to trace the all 28 members of European Union in order to research all the accounting systems in place will be outdated due to harmonization attempts started in 2005. In these circumstances, it looks like more interesting to study, is the future of what will become the accounting science. Today, there is nothing than theories to predict the future of this field of science. After an exploratory digital search of all published literature regarding accounting as primary keyword, several conclusions, in our professional opinion, will be close enough, in the future decades.
Publication: Annals of “Dunarea de Jos” University of Galati Fascicle I. Economics and Applied Informatics Years XXV – no2/2019
Authors: Laurențiu DINICĂ, Iuliana Oana MIHAI, Violeta Maria ISAI