Paul Diaconu
Professor, Academy of Economic Studies, Romania.
Nicoleta Coman
Lecturer, Academy of Economic Studies, Romania.
Codrina Sandru
Associate Professor, Academy of Economic Studies, Romania.
Catalina Gorgan
Lecturer, Academy of Economic Studies, Romania.
Vasile Gorgan
Lecturer, Academy of Economic Studies, Romania.Study on the Perception of Accounting
Professionals on Accounting Education in Romania
The past twenty years the Romanian economy has undergone
profound transformations. The fall of communism in December 1989
followed by the transition to a market economy has produced a series
of major changes in the economic, political and social environment.
Accounting higher education has faced constant need to adapt to
frequent changes in recent years accounting system and the whole
higher education system was reorganized in accordance with the Treaty
of Bologna. On the other hand there are worldwide studies that confirm
the differences between what is expected of a professional accountant
and what he acquired during university studies. Given that, our
empirical study aims to outline the perception of professional
accountants on the Romanian accounting educational system. In this
approach, we tried to capture the relationship between theoretical and
practical knowledge in terms of importance assigned to each category
by professional accountants, to establish the role that the accounting
professional bodies play in permanent training and creating a hierarchy
of skills required for professional accountants by IES 2 (International
Education Standard -Content of professional accounting education
programs) from the perspective of the accounting professionals from
Romania.