The Conformity of University Accounting Education Curriculum to the Needs of the Labor Market in Romania

This study represents empirical research that aims to investigate how the labor market for the financial-accounting segment in Romania requires professional and personal skills developed within the accounting education curriculum in the Romanian universities of this profile, or these produce young practitioners inappropriate from the curricular point of view to the employers＇ demands. The study develops a statistical analysis of frequencies, aiming to find an importance stratification of the professional and personal characteristics in the employers＇ demands. The study groups the job advertisements into three categories： for financial accounting, managerial accounting and audit, and seeks to identify specific curriculum descriptors for these categories of professional development. At the same time, the study does a frequency analysis of curriculum descriptors and job execution, comparatively to the management jobs, attempting to do a hierarchy of professional and personal skills, depending on the wording of notices by employers. The conclusions of the report attempts to be a synthesis of the study assumptions results that lead to the idea that the curricular programs of the universities of this profile, though responding in terms of theoretical knowledge, should be extended in practice, but particularly in the personal skills development, which are defining in a competitive selection process.

论敬业精神

敬业爱岗是社会主义职业道德的第一规范和核心价值观念。敬业是一种可贵的职业道德精神和品质,是人们对自己所从事职业的高度忠诚、热爱和特别负责的综合化表现,聚集了人们对职业的忠诚、敬重、热爱、关心等情感及愿为职业而献身的行为信念。加强职业道德建设,最重要的莫过于培养人们的敬业精神。只有敬业精神的挺立才能从内在源头上支撑起职业道德的大厦。