Abstract:
The CEE countries share in common the communist past under the guide of the Soviet Union (or the USSR). This environment had influenced the institutions of these countries comprising the accounting systems, the development of the accounting profession and the evolution of technology. The project will analyse some of these countries, the Member States of the EU, by grouping them in three groups (the Visegrad group, the Eastern group and the Baltic countries) and selecting for each group a country with the most developed financial market (i.e. number of listed enterprises). The goals of the research are the definition of the evolvement of the accounting profession in the selected countries and the identification of the impacts of technology on the accounting professionals’ competences. For the research purpose, five hypotheses were identified based on the theoretical framework (i.e. environmental determinism and institutional theory). The research work will try to prove or to deny the hypotheses in order to outline and compare the country-specific aspects of the accounting profession considering also the ICT skills.
