The Role and Image of Accountants in the Globalized Era

The role and image of the accountant in the globalization era As a partner of Ernst & Young of the four major companies, our goal has further developed and is to expand the already well-known service field. This special service is guaranteed. Warranty service includes internal and external audits, actuarial guarantees, company reports, IFRS reports, and so on. Last year's warranty, "Our largest business, annual turnover of more than 4% has reached 10.9 billion dollars" (Ernst and Young, 2013).

Current era of globalization. They do not have an exclusive role, but their influence is, of course, undeniable. So far, the "public international law" does not take full account of the role of multinational corporations. Multinational companies should be protected by at least the codes of conduct created by the International Labor Organization or OECD 129. It is aimed at respecting the sovereignty of each host country, especially in developing countries. But until today, the consensus necessary to realize such obligations between developed and developing countries is still missing. Therefore, most of the rules in this field are equivalent to the soft law.

Globalization, population growth, economic and social development, development and shortage of natural resources, climate change and urbanization are external factors of today's world. Global sustainability seems to be a prerequisite for civilization in the era of humanity, an era characterized by the central role of mankind in geology and ecology. Environmental problems cover a wide range of themes, namely security and economics. That's why I have played an important role in the international political agenda, especially since 2007. The 2007 UN Security Council meeting first discussed the issue of climate change, which is a theme that is repeated at the G20 summit in the past several years (Viola et al., 2013). Food security, natural disaster restoration, climate change, etc.

Environmental issues and international relations, a new global order (unordered) - the role of international relations in promoting coherent international systems