EIRP Proceedings, Vol 15, No 1 (2020)

The Financial-Accounting Decision in the Crisis Generated by COVID-19. The Role of the Professional Accountant in the Company

Isabela-Raluca Bogasiu (Anton)


2020 has made it’s debut with an unexpected crisis: the emergence and the spread of the COVID-19 virus. It started in China, but soon it has taken over all the entire world. Sooner or later, all of us were affected by the Coronavirus outbreak. The european countries have now a majore problem: finding solutions to fight this comun enemy that has taken lifes and started a new economical global crisis. In this context, some financial-accounting decisions must be taken and in this process, the accountans have a very important role. The professional accountant must be more awake than ever in these situations. Through his work, that of accounting, financial analysis, consulting for managers, the struggle to avoid distortions in the financial statements, the professional accountant must defend both external and internal users of accounting information. More than ever, in these moments of crisis, the activities of the accountant must respond to the fabulous appreciation that these activities have a social stake and must respond to the public interest, that is to all.


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