The changes that occur in the labour market due to the recent evolution registered in the field of accounting, led us to initiate a study in which we have as a purpose to analyse the perception that employers and students enrolled in the faculties for accounting from the Western part of our country have regarding the importance of the professional and transversal competencies when they get hired. The research tools used within this research are on the one side grounded on the quiz for data collection, and on the other side the ANOVA method for the analysis of the perception differences found in these two groups discussed upon. The results found in this work represent in the opinion of the authors an important reference mark for the university instruction of the young people who are about to enter the accounting profession, but also for the future employers who are about to interact with them.
Ashbaugh H, Johnstone K.M (2000) Developing Students' Technical Knowledge and Professional Skills: A Sequence of Short Cases in Intermediate Financial Accounting. Issues in Accounting Education: February 2000, Vol. 15, No. 1, pp. 67-88., https://doi.org/10.2308/iace.2000.15.1.67
Boyatzis, R., Leonard, D.C., Rhee, K.S. and Wheeler, J.V. (1996), Competencies can be developed, but in the way we thought, Working paper, available on: http://www.heacademy.ac.uk/assets/york/documents/resources/heca/heca_jn2-2_p25-41.pdf
Cernușcă L, David D., Nicolaescu C, Gomoi B , (2016) Empirical Study on the Creative Accounting Phenomenon, Studia Universitatis Vasile Goldiș Arad, Seria Economice, Vol 26, nr.2, 2016, ISSN: 1584-2339, pages 63-87.
De Lange, P., Jackling, B. and Gut, A.-M. (2006), Accounting graduates’ perceptions of skills emphasis in undergraduate courses: an investigation from two Victorian universities. Accounting & Finance, 46: 365-386. doi:
Jackling B, Paul De Lange, (2009) -Do Accounting Graduates’ Skills Meet The Expectations of Employers? A Matter of Convergence or Divergence, Accounting Education Vol. 18, Iss. 4-5,2009 , http://dx.doi.org/10.1080/09639280902719341
Kavanagh, M. H. and Drennan, L. (2008), What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations. Accounting & Finance, 48: 279-300. doi:
Klibi M.F, Ousii A. A (2013) - Skills and attributes needed for success in accounting career: Do Employers Expectation Fit with Students Perceptions? Evidence from Tunisia, International Journal of Business and Management; Vol 8 , No 8;ISSN 1833-3850, E-ISSN 1833-8119, Published by Canadian Center of Science and EducationDOI: http://dx.doi.org/10.5539/ijbm.v8n8p118
9. Matis D, Cuzdriorean D, Vladu D, (2011) Specific and general competencies regarding tax and accounting for economic graduates-employers opinion, Edulearn 11 Proceedings, Publication year: 2011, ISBN: 978-84-615-0441-1, ISSN: 2340-1117 retrive from https://library.iated.org/publications/EDULEARN11, Pages: 4516-4523
Palmer K.N, Ziegenfuss D, Pinsker R.E, (2004) "International knowledge, skills, and abilities of auditors/accountants: Evidence from recent competency studies", Managerial Auditing Journal, Vol. 19 Issue: 7, pp. 889-896, https://doi.org/10.1108/02686900410549411
R. de Villiers, (2010), "The incorporation of soft skills into accounting curricula: preparing accounting graduates for their unpredictable futures", Meditari Accounting Research, Vol. 18 Issue: 2, pp.1-22, https://doi.org/10.1108/10222529201000007
Stanciu V., 2015, Considerații privind auditul financiar în era Big Data, Revista Audit financiar, nr.128-8, ISSN: 1583-5812, pag. 3-9
Wells P, Gerbic P, Kranenburg I & Bygrave J (2009), Professional Skills and Capabilities of Accounting Graduates: The New Zealand Expectation Gap?, Accounting Education Vol. 18, Iss. 4-5, 2009, http://dx.doi.org/10.1080/09639280902719390
National Education Law no.1/2011 with its further changes and completions