Abstract
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.
Highlights
The idea of this research derives from the discrepancy between the trend of transformations in the public administration sector and the academic and accounting professional environment
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
These were generated by the radical changes in accounting regulations for the Romanian public sector, regulations that were incomplete in terms of accrual accounting adoption (Tiron-Tudor, Nistor and Carstea, 2012) and of reduced comparability with International Public Sector Accounting Standards (Tiron-Tudor, 2010)
Summary
The idea of this research derives from the discrepancy between the trend of transformations in the public administration sector and the academic and accounting professional environment. The studies performed evidenced that among the multiple causes of distortion of the true and fair view in financial reporting there are: insufficient professional training of professionals employed in financial-accounting departments, the insufficient number of professionals in public sector entities, the difficulty of recruiting well trained accounting professionals due to the low level of salaries, limited professional judgment of accountants in financial-accounting departments, incorrect interpretation of accounting regulations (...) (Pitulice and Ștefănescu, 2016) These were generated by the radical changes in accounting regulations for the Romanian public sector, regulations that were incomplete in terms of accrual accounting adoption (Tiron-Tudor, Nistor and Carstea, 2012) and of reduced comparability with International Public Sector Accounting Standards (Tiron-Tudor, 2010). The research idea was to investigate the opinion of the senior year in respect to GA as part of the AMIS undergraduate curricula and their perception on GA’s importance in their undergraduate curricula
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