DIRECTIONS OF THE ACCOUNTING EDUCATIONAL CURRICULA IN THE ROMANIAN UNIVERSITIES AND THE CONFORMITY WITH THE INTERNATIONAL EDUCATIONAL STANDARDS PROVIDED BY IFAC
Supp/2008 , p920..929
Author(s):
Paul DIACONU
Keywords:
Educational curricula, ACCA, Romanian accounting education, globalization
Abstract:
Accounting educational curricula has been standardized and internationalized by IFAC during a long process. As a result the international organization of the accountants has supplied a comprehensive set of standards which has been published for international use. They provide a complete guide of knowledge’s, skills, values, ethics and attitudes, practical experience, and competences which are requested in order that the accountants to be able to fulfil their tasks in the economy wherever in a globalised economy. The Romanian Universities are in process to remodulates their learning curricula in order to follow the Bologna agreement requests. Also there is a challenge to synchronies their curricula with ACCA one and to offer credits in ACCA educational programs. But which is the best way to do the accounting education? Is ACCA the correct benchmark? Is this strategy secure from the national point of view? Could this issue become a geopolitical problem? The study is founding the basis of these problems, is supplying the audience with some evidence regarding the issues and from this issues it produces some conclusions regarding the academic educational curricula in Romania and also is trying to supply some ideas about how the educational curricula in Romanian universities is need to be from the author point of view.
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