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The Necessity For A Fundamental Relationship Between Accounting Education And Profession On The Basis Of Accounting Standards Application

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  • Diana-Andreea, TRAISTARU

    (Universitatea din Craiova)

Abstract

This work is meant to analyze the way in which the contributions of specialists in he field are illustrated for the future of the accounting profession, the manifestation of accounting judgement and ethics in the present context of harmonization of Romanian accounting system with IFRS and European regulations. The accounting profession is targeted by students and young economists of academic institutions in the economic area. Professional and academic organizations should get more involved in managing the turning from a traditional role to a modern one, adapted to the new demands of the business environment. The present research bring a contribution to the debates on the future of the accounting profession and the effects on the accounting education in Romania.

Suggested Citation

  • Diana-Andreea, TRAISTARU, 2016. "The Necessity For A Fundamental Relationship Between Accounting Education And Profession On The Basis Of Accounting Standards Application," Management Strategies Journal, Constantin Brancoveanu University, vol. 31(1), pages 97-102.
    • Handle: RePEc:brc:journl:v:31:y:2016:i:1:p:97-102
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    References listed on IDEAS

    as
    1. Diana Elisabeta BALACIU & Victoria BOGDAN & Ioana Teodora MESTER & Dana GHERAI, 2012. "Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 213-238, June.
    2. Gordon Boyce & Susan Greer & Bill Blair & Cindy Davids, 2012. "Expanding the Horizons of Accounting Education: Incorporating Social and Critical Perspectives," Accounting Education, Taylor & Francis Journals, vol. 21(1), pages 47-74, April.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    professional bodies; accounting education; International Financial Reporting Standards; Romania;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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