The Knowledge Based Accounting: A Challange for Modern Organizations
Lately, accounting was more and more criticized as information system in the society. I guessed that there are critical opinions on the education and the continuous formation of accountant specialists, especially to the chapter expected results, but I did not think that there was a so-called crisis of accounting education. Yet, the topic of the 27th Congress of AFC motivated us to extend our research on this subject and to support with interesting arguments the idea of a real challenge for accounting education regarding the future accounting and even the possibility of accountants' disappearance (of course, traditional ones) from the new economy and from the society of knowledge of the 21st century. Over 30-40 years, accounting education will be greatly simplified, being included in the basic general education. Nevertheless, the most educated accounting professionals will be the certified accountants and the financial auditors whose tasks will be simplified and based more and more on the Wireless Technology, mobile, flexible and ever more calm for the economic environment of the future ventures.
Keywords: Knowledge, TQA, Information, Accounting, IFSR, Technologies, Quality, Organization
PhD, Business Informatics, Alexandru Ioan Cuza University