GOVERNMENT ACCOUNTING EDUCATION FOR UNIVERSITY UNDERGRADUATES

During the last ten years, inspired by New Public Management (NPM) concepts, significant changes have been brought to the Romanian public sector. These changes concerned organization, functioning mechanism, concepts, management, as well as its financial-accounting system. Under this new approach, th...

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Main Authors: Ileana Cosmina PITULICE, Alina Georgiana PROFIROIU, Aurelia ȘTEFĂNESCU
Format: Article
Sprog:engelsk
Udgivet: Babes-Bolyai University, Cluj-Napoca 2018-12-01
Serier:Transylvanian Review of Administrative Sciences
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Online adgang:https://rtsa.ro/tras/index.php/tras/article/view/581
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author Ileana Cosmina PITULICE
Alina Georgiana PROFIROIU
Aurelia ȘTEFĂNESCU
author_facet Ileana Cosmina PITULICE
Alina Georgiana PROFIROIU
Aurelia ȘTEFĂNESCU
author_sort Ileana Cosmina PITULICE
collection DOAJ
description During the last ten years, inspired by New Public Management (NPM) concepts, significant changes have been brought to the Romanian public sector. These changes concerned organization, functioning mechanism, concepts, management, as well as its financial-accounting system. Under this new approach, the university education system should be constructed so that it can correlate competencies and abilities of future graduates to the dynamics of the public administration sector. The questionnaire-based research conducted in this paper concerns the investigation of future graduates/ accounting professionals’ perception on the following aspects: public administration sector, government accounting discipline and connection between university curricula and the labor market requirements. The empirical research results have evidenced the following issues: (1) the students’ option (choice) for employment in public administration depends on their opinion on this field and the preponderance of certain disciplines in the undergraduate program’s curricula; (2) the undergraduates’ employment status does not influence their opinion on public administration; (3) the difficulty of transactions’ accounting recognition in government accounting requires a greater volume of time in the curricula.
format Article
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issn 1842-2845
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publishDate 2018-12-01
publisher Babes-Bolyai University, Cluj-Napoca
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series Transylvanian Review of Administrative Sciences
spelling doaj-art-eb9c509153d148c59b7e5a84245232d52025-07-03T07:31:33ZengBabes-Bolyai University, Cluj-NapocaTransylvanian Review of Administrative Sciences1842-28452018-12-0114SI759110.24193/tras.SI2018.5599GOVERNMENT ACCOUNTING EDUCATION FOR UNIVERSITY UNDERGRADUATESIleana Cosmina PITULICEAlina Georgiana PROFIROIUAurelia ȘTEFĂNESCUDuring the last ten years, inspired by New Public Management (NPM) concepts, significant changes have been brought to the Romanian public sector. These changes concerned organization, functioning mechanism, concepts, management, as well as its financial-accounting system. Under this new approach, the university education system should be constructed so that it can correlate competencies and abilities of future graduates to the dynamics of the public administration sector. The questionnaire-based research conducted in this paper concerns the investigation of future graduates/ accounting professionals’ perception on the following aspects: public administration sector, government accounting discipline and connection between university curricula and the labor market requirements. The empirical research results have evidenced the following issues: (1) the students’ option (choice) for employment in public administration depends on their opinion on this field and the preponderance of certain disciplines in the undergraduate program’s curricula; (2) the undergraduates’ employment status does not influence their opinion on public administration; (3) the difficulty of transactions’ accounting recognition in government accounting requires a greater volume of time in the curricula.https://rtsa.ro/tras/index.php/tras/article/view/581public administrationundergraduate studentsgovernment accounting education.
spellingShingle Ileana Cosmina PITULICE
Alina Georgiana PROFIROIU
Aurelia ȘTEFĂNESCU
GOVERNMENT ACCOUNTING EDUCATION FOR UNIVERSITY UNDERGRADUATES
Transylvanian Review of Administrative Sciences
public administration
undergraduate students
government accounting education.
title GOVERNMENT ACCOUNTING EDUCATION FOR UNIVERSITY UNDERGRADUATES
title_full GOVERNMENT ACCOUNTING EDUCATION FOR UNIVERSITY UNDERGRADUATES
title_fullStr GOVERNMENT ACCOUNTING EDUCATION FOR UNIVERSITY UNDERGRADUATES
title_full_unstemmed GOVERNMENT ACCOUNTING EDUCATION FOR UNIVERSITY UNDERGRADUATES
title_short GOVERNMENT ACCOUNTING EDUCATION FOR UNIVERSITY UNDERGRADUATES
title_sort government accounting education for university undergraduates
topic public administration
undergraduate students
government accounting education.
url https://rtsa.ro/tras/index.php/tras/article/view/581
work_keys_str_mv AT ileanacosminapitulice governmentaccountingeducationforuniversityundergraduates
AT alinageorgianaprofiroiu governmentaccountingeducationforuniversityundergraduates
AT aureliastefanescu governmentaccountingeducationforuniversityundergraduates