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| Author: | Albu, C.N. (et al.) |
| Title: | Accounting competencies and the changing role of accountants in emerging economies: the case of Romania |
| Journal: | Accounting in Europe
2011 : VOL 8:1-2, p. 155-184 |
| Index terms: | accounting standards accountants competencies Romania |
| Freeterms: | emerging economies |
| Language: | eng |
| Abstract: | There are a number of interventions that potentially have helped the Romanian accounting system move away from being a tool for simply supporting a planned economy. They include harmonization with the European Directives, the introduction of International Financial Reporting Standards (IFRS) and an increased move towards modern information technologies, e.g. Enterprise Resource Planning (ERP) software. This study directly explores these influences by applying job-offer analysis as a reflection of the current and future demand for accounting competencies. While this analysis supports a degree of transition with alignment to recent global trends, it also uncovers some rigour in the sense that management and financial accounting positions still tend to maintain attributes associated with the two-cycle accounting system. |
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