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The Conformity of University accounting education curriculum to the Needs of the Labor Market in Romania

Journal of Modern accounting and Auditing 2011年第5期7卷 431-442页

作者： Diaconu Paul Sandru Codrina Academy of Economic Studies Romania Sandru Codrina University of Transilvania RomaniaComan Nicoleta Gorgan Catalina Vasile GorganAcademy of Economic Studies Romania

This study represents empirical research that aims to investigate how the labor market for the financial-accounting segment in Romania requires professional and personal skills developed within the accounting education curriculum in the Romanian universities of this profile, or these produce young practitioners inappropriate from the curricular point of view to the employers＇ demands. The study develops a statistical analysis of frequencies, aiming to find an importance stratification of the professional and personal characteristics in the employers＇ demands. The study groups the job advertisements into three categories： for financial accounting, managerial accounting and audit, and seeks to identify specific curriculum descriptors for these categories of professional development. At the same time, the study does a frequency analysis of curriculum descriptors and job execution, comparatively to the management jobs, attempting to do a hierarchy of professional and personal skills, depending on the wording of notices by employers. The conclusions of the report attempts to be a synthesis of the study assumptions results that lead to the idea that the curricular programs of the universities of this profile, though responding in terms of theoretical knowledge, should be extended in practice, but particularly in the personal skills development, which are defining in a competitive selection process.

关键词： accounting education curriculum personal skills professional skills ethics IES's (International education Standards)

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