Stakeholders’ Perceptions of the Vocational Competences Acquired by Students Enrolled in Accounting Master’s Programmes in Romania

Ștefan Bunea () and Flavius-Andrei Guinea
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Ștefan Bunea: Department of Accounting and Audit, Faculty of Accounting and Management Information Systems, Bucharest University of Economic Studies, 010374 Bucharest, Romania
Flavius-Andrei Guinea: Department of Accounting and Audit, Faculty of Accounting and Management Information Systems, Bucharest University of Economic Studies, 010374 Bucharest, Romania

Sustainability, 2023, vol. 15, issue 9, 1-28

Abstract: The objective of this research was to analyse the differences in stakeholders’ perceptions of the vocational competences acquired by students enrolled in master’s programmes for preparing future accounting professionals in Romania. We collected rich information on twelve master’s programmes at the four biggest universities in Romania. We proposed two indicators for the comparative analysis: the integration index (INTINDEX) and convergence index (CONVINDEX). We expected very specialised programmes focused on several competences necessary for certain professional certifications to have a lower integration level than general programmes aimed at making students familiar with various professional services they may further provide for the labour market. A low level of convergence was expected for the disciplines providing vocational rather than technical competences. The qualitative analysis of the syllabi pertaining to the disciplines studied helped us establish the existence of provisions concerning vocational competences. Two surveys were conducted (among students and educators). We applied Howcroft’s model (2017) to identify the differences in the stakeholders’ perceptions. For a deeper understanding of different perceptions, we conducted interviews with students, educators and employers. Our results may have a series of positive implications for the academic environment, the business environment and professional bodies. This study brings forward evidence that may be used by students when making decisions such as pursuing a career in accounting, or may be used to improve the educational process to train the youth who meet employers’ needs and continue their professional training within professional bodies.

Keywords: vocational competences; accounting education; employers; educators; students; anxiety; adaptability; labour market; professional certification; online learning (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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