Journal of Accounting and Management Information Systems (JAMIS)

THE PUBLIC SECTOR ACCOUNTANT OF THE FUTURE - COMPETENCIES, SKILLS Supp/2008 ,   p612..620 Author(s):   Luminiţa IONESCU Keywords:   International Education Standards, strategic accounting, new public sector accountant, accounting harmonization Abstract:   The intended transformation of the public sector has the potential for major implications for the eveyday working lives of public sector accountants (Lapsey & Oldfield, 2000). The transformation of the public sector had a significant influence over the role of accounting in sustaining change. In this purpose, the public sector accounting of the future must to have new competencies and skills. Thus, a modern public sector accountant would be required to have skills in marketing, human resources and general management. These requirements have major implications for the professional accounting bodies al over the world. The International Accounting Education Standards Board (IAESB) develops guidance to improve the standards of accountancy education around the world and focuses on two key areas: the essential elements of accreditation, which are education, practical experience and tests of professional competence, irrespective  the nature and extent of continuing professional education needed by accountants as they are presented in IES, IEPS and IP (IFAC educational standards). CECCAR, the Romanian accounting body adopted these standards and the implementation is in the process. Download:   Back