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The Contribution Of Accounting Disciplines To Developing Professional And Personal Skills

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  • Ștefan BUNEA

    (The Bucharest University of Economic Studies, Romania)

Abstract

Expectations of teachers and employers are not always confirmed by student response and performance. The objective of our research is to find out the perception of final-year undergraduate students towards the contribution of accounting disciplines to shaping and developing skills and competencies, but also to developing student personality. We have found that students prefer courses based on detailed rules rather than courses based on general principles and concepts which require ongoing recourse to professional judgment, scenarios, assumptions, tests, simulations, etc. Concerning professional judgment, students prefer judgments made in financial accounting rather than judgments made for management purposes, which are heavily based on the use of certain competencies such as communication skills, persuasion skills, critical thinking skills, interdisciplinary thinking skills, and decision-making skills.

Suggested Citation

  • Ștefan BUNEA, 2017. "The Contribution Of Accounting Disciplines To Developing Professional And Personal Skills," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 15, pages 443-450, December.
    • Handle: RePEc:cmj:seapas:y:2017:i:15:p:443-450
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    References listed on IDEAS

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    1. Marann Byrne & Pauline Willis, 2005. "Irish secondary students' perceptions of the work of an accountant and the accounting profession," Accounting Education, Taylor & Francis Journals, vol. 14(4), pages 367-381.
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    4. Corina Grosu & Alina Carmen Almasan & Cristina Circa, 2015. "Difficulties in the Accounting Research–Practice–Teaching Relationship: Evidence from Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(2), pages 275-302, June.
    5. Beverley Jackling & Paul De Lange, 2009. "Do Accounting Graduates' Skills Meet The Expectations of Employers? A Matter of Convergence or Divergence," Accounting Education, Taylor & Francis Journals, vol. 18(4-5), pages 369-385.
    6. Catalin Nicolae ALBU & Serban TOADER, 2012. "Bridging the Gap between Accounting Academic Research and Practice: Some Conjectures from Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 163-173, June.
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    Cited by:

    1. Ștefan Bunea & Flavius-Andrei Guinea, 2023. "Stakeholders’ Perceptions of the Vocational Competences Acquired by Students Enrolled in Accounting Master’s Programmes in Romania," Sustainability, MDPI, vol. 15(9), pages 1-28, April.

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    More about this item

    Keywords

    Accounting education; Competencies; Communication anxiety; Writing skill; Critical thinking;
    All these keywords.

    JEL classification:

    • A23 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Graduate
    • I21 - Health, Education, and Welfare - - Education - - - Analysis of Education
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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