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The international accounting profession has lost its way and is no longer serving the needs of different users of accounting information in a manner which is appropriate and meaningful for the global business environment of today.

Do you agree or disagree? Identify the different user groups who require accounting information and describe how this information is provided for them. Discuss how the status of the accounting profession, both in your country and internationally, has been impacted by financial scandals in the recent past and describe what measures have been taken to counterbalance the impact of these. Do you think that the measures have been successful?

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