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Study Regarding The Correlation Between The Academic And Professional Environment From The Perspective Of Future Graduates. Managerial Accounting Case


  • Gabriela Lidia Tanase

    (The Bucharest University of Economic Studies Romania)

  • Aurelia Stefanescu

    (The Bucharest University of Economic Studies Romania)


In a turbulent economic environment, characterized by a downward trend of financialresources and jobs offer, professional environment requirements are increasing, and thus, theacademic environment‘s role is becoming major. These were the coordinates that have directed ourempirical research on analyzing the perspective of future graduates regarding the correlationbetween the academic and professional environment in the field of managerial accounting. Theresearch approach considers on one hand, a synthesis of ideas published on this subject in theliterature. This is complemented by an empirical study based on a questionnaire to which we havereceived responses from future graduates of the academic environment in the accounting field. Thestudy results showed that all respondents believe that accounting education is correlated with theprofessional environment, the academic environment offering them the necessary training inmanagerial accounting for a successful integration into the professional environment. The majorityof respondents also believes that for the integration in the professional environment, future graduatesmust hold simultaneously theoretical and practical knowledge, but also organizational skills. Theresults reveals that, by their relevance, the factors that motivate future graduates to prepare inmanagerial accounting are: the interest to acquire knowledge, labor market integration, disciplinecontent, professor‘s teaching methods, the promotion of the exam. Also, all respondents would acceptto participate in volunteer programs organized by the professional environment in order to gainexperience in managerial accounting. Regarding the adaptation of the managerial accountingapproach in the academic environment, most respondents support a moderate adjustment byimplementing internship and volunteering programs.

Suggested Citation

  • Gabriela Lidia Tanase & Aurelia Stefanescu, 2014. "Study Regarding The Correlation Between The Academic And Professional Environment From The Perspective Of Future Graduates. Managerial Accounting Case," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(16), pages 1-23.
  • Handle: RePEc:alu:journl:v:1:y:2014:i:16:p:23

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    academic environment; professional environment; managerial accounting; future graduates;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • I25 - Health, Education, and Welfare - - Education - - - Education and Economic Development


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