demand
of
the
society
and
the
expectations
of
the
members
of
accounting
profession
are
increasing.
The
global
change
in
the
concept
of
business
administration
have
forced
the members of accounting profession to recognize the economic, social as well as political changes that are
being experienced in the world and accumulate knowledge about different cultures, and to be able to look at the
events with a global perspective