Studiu privind posibilitatea implementarii balance scorecard-ului in universitati

Balanced Scorecard is a new control tool in public entities, especially in universities. The aim of this paper is to analyze the possibility of implementation in Romanian universities. At an international level, this concept was used at the beginning by the private sector, followed by its usage by the public sector as well. In universities of the Anglo – Saxon states, there have been debates on the subject for a long period of time in relation to the opportunity of introducing this concept; these debates have been supported by pro and against arguments. At a national level, this concept is virtually unknown in the higher education state institution system. Through the present paper, we would like to test the opportunity of introducing the concept starting from the identification at a global level of the conditions and regulations specific to the Balanced Scorecard (BSC) concept. Our results will present the first overview of this new subject, which is not yet developed in Romania.Balanced Scorecard Concept, Public University, Managerial Accounting

Romanian accrual accounting experience in public higher education sector

The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public organizations.Public Sector, Accrual Accounting, Profession

TRIANGLE OF INNOVATION IN IT INDUSTRY

In last decade, Romanian IT sector register a sustained grown up, accordingly with official statistics. Also, by Romanian adhesion to EU, the emergent market to this sector is growing to entire European coverage. So, new technologies must be applied, together with relative low cost for labor, in order to maintain advantages in front of competitors. In this case some innovation and R&D structure has been shaped, bringing together enterprises, education organisms and government subsidiaries. So, in this article we will debate three different R&D structure types, in context of innovation, structures that are working in Romanian-American University.innovation management, information systems, R&D management, knowledge management

ARE ROMANIAN UNIVERSITIES PREPARING LEADERS IN ACCOUNTING?

In 2005, the Report on the Results of the Global Accounting Education Benchmarking Pilot Project, prepared by Phelps and Karreman, found that higher education institutions were not providing the leadership role necessary to close gaps in accounting educat: accounting education, leadership in accounting, GAEB Report, accounting curricula

BOLOGNA PROCESS TRADE –OFFS. THE PERCEPTION OF THE ROMANIAN ACADEMIC STAFF

The Bologna process aims at creating a European Higher Education Area where inter-country mobility of students and staff, as well as workers holding a degree, is facilitated. While several aspects of the process deserve wide public support, others are less consensual. The paper checks the extent of academic staff confidence in the restructuring of higher education currently underway, by looking at its implications in Romania. Based on six open-ended interview questions of 29 faculty members in Romania, the results of our study identify central themes associated with this relevant stakeholder group’s perception of benefits and issues/challenges associated with the implementtation process. Most notably the themes of process planning, accreditation, lack of information, and unexpected results emerged as issues/challenges, while mobility, wider choice of programs, improved quality, and international standing were perceived as benefits.academic staff, Bologna process, curricula, higher education.

University rankings – a guide to choose a university?

In a more and more global world, universities compete for both students and faculty staff. Do university rankings offer a good perspective when it comes to choosing a university, as a student or university professor/researcher? This paper presents an analysis of well-known university rankings, trying to answer to the above mentioned question. It also presents an alternative to such rankings, namely intellectual capital evaluation models

Universities` Role in Knowledge-Based Economy and Society. Implications for Romanian Economics Higher Education

The main objective of the article is to analyse the extent to which Romanian universities and, particularly, those in economics higher education field can face the demands of knowledge-based economy and society. The specific objectives of the work mainly consisted of: (a) reviewing the literature outlining the theoretical, methodological and conceptual boundaries; (b) identifying methods for assessing universities’ intellectual capital and examples of good practice; and (c) presenting our research results. The research methodology was based on a structured questionnaire applied in the Academy of Economic Studies, Bucharest, Faculty of Business Administration in foreign languages. Examples of good practice in European universities and international reports of prestigious international organizations were considered as well. The research highlighted the key role of universities as main investors in lifelong learning education, by including the opinions of the direct beneficiars-students, within the context of the Romanian society and knowledge-based economy.Knowledge-based economy, knowledge-based society, investment in lifelong learning education, intellectual capital, sustainable competitive advantage

Shaping the future of higher education in Romania: challenges and driving factors

The paper summarizes the main challenges that the Romanian higher education will be facing during the years to come, in terms of its responsibilities for both the individual development and community evolvement. These challenges are revealed as gaps against the European and international tertiary education system, but also as opportunities as well as threats. In addition, the article explores the changing factors that shape the future of higher education in Romania, with a focus on those factors that build the entrepreneurial process throughout the university and sustain its performance on long term. By using the expertise provided by a team of knowledgeable experts from academia, government and various business fields, we explore the future provocations that universities should address in order for them to be sustainable and increase their impact on local or regional community; furthermore, we discuss the key driving factors that shape the future of educational market in Romania as well as influence the labour market trends. The changing factors addressed in the paper were determined based on a PESTEL analysis conducted for higher education by an interdisciplinary team.human capital development, higher education challenges, learning, changing factors, educational market trends, PESTEL analysis, community development.