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


  • Isabela-Raluca Bogasiu (Anton) Valahia University


financial-accounting decision; COVID-19 crisis; business; accountant


2020 has made its 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

Author Biography

Isabela-Raluca Bogasiu (Anton), Valahia University

PhD student


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