EFEKTI GLOBALIZACIJE NA RAČUNOVODSTVENU PROFESIJU I OBRAZOVANJE SA OSVRTOM NA UPRAVLJAČKO RAČUNOVODSTVO
THE EFFECTS OF GLOBALIZATION IN ACCOUNTING PROFESSION AND EDUCATION WITH EMPHASIS ON MANAGEMENT ACCOUNTING

Summary/Abstract: The accounting profession has witnessed another sharp criticism in the light of the recent global economic turmoil. Many questions arise from the role of accountants in the era of globalization. As a result, there have been more opportunities and research, which might affect the role of accountants, with special reference to the metamorphosis of the same, which lasted from the 1900s to the present, given the direction of the future development of the role of accountants in private and public companies. This issue is also addressed in this study, ie. present a very great importance of the accounting information system and the role of management accounting in the decision-making processes. Equally, trying to, through the review of domestic and foreign literature outlining the importance of accountants in organizations, the effects of globalization on the accounting profession and perspectives of development of education in the field of accounting.

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