INFLUENCE OF VINE VIGOR GROWTH ON CODREANCA (BLACK MAGIC) TABLE GRAPES QUALITY

The stressful climatic conditions of the last years have led to the need to pay more attention to the native varieties, which are adapted to the local conditions and ensure the obtaining of quality harvests. Autochthonous varieties of table grapes have dietary properties, attractive exterior appearance and excellent taste qualities.This work presents a 3-year study of the variability of grape composition of Codreanca (Black Magic) – a Moldavian grape variety, in a vineyard located in Purcari (Republic of Moldova). Grapevine were different pruned according to growth vigor: low - 18 – 22 buds (1 spur and 2 canes); medium vigor – 24 - 28 buds (1 spur and 3 canes) and high vigor – 30 - 34 buds (2 spurs and 4 canes). Climatic conditions and growth vigor had an important influence on vine fertility and productivity. Results showed that vine balance at which vegetative and reproductive growth can be sustained with adequate fruit production and desired fruit quality was found to be for Codreanca on vines with medium vigor. Grapes harvested from medium vigor vine recorded optimum values of quality (sugar and acid content, sugar/acid ratio) and cluster indexes (average weight, lenght and width, berry lenght and width, berry weight, grape and berry composition, cluster structure index, berry index, berry composition index, berry sfericity and cluster compactness). Viticultural practices used by grape growers can also increase or decrease vine growth as needed, to obtain high quality production

THE CONTRIBUTION OF ACCOUNTING DISCIPLINES TO DEVELOPING PROFESSIONAL AND PERSONAL SKILLS

Expectations of teachers and employers are not always confirmed by student response and performance. The objective of our research is to find out the perception of final-year undergraduate students towards the contribution of accounting disciplines to shaping and developing skills and competencies, but also to developing student personality. We have found that students prefer courses based on detailed rules rather than courses based on general principles and concepts which require ongoing recourse to professional judgment, scenarios, assumptions, tests, simulations, etc. Concerning professional judgment, students prefer judgments made in financial accounting rather than judgments made for management purposes, which are heavily based on the use of certain competencies such as communication skills, persuasion skills, critical thinking skills, interdisciplinary thinking skills, and decision-making skills

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

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

AN ANALYSIS OF THE PERCEPTION OF CHARTERED ACCOUNTANT TRAINEES REGARDING ACCESS TO THE ACCOUNTING PROFESSION AND PROFESSIONAL TRAINING NEEDS

In Romania, the certification of the quality of chartered accountant is accomplished by CECCAR(i). It is conditioned by the completion of the period of initial training. A part of this period is provided by the universities, while the other part is provided by CECCAR through the national 3-year internship programme. The objective of our survey was to analyse the way in which chartered accountant trainees perceive the access to the accounting profession, their own limitations in terms of competences, the need for professional training, and the benefits ensured by the professional training within CECCAR. Being a member of IFAC(ii), CECCAR has implemented the requirements of the international education standards. The results of the survey confirm that due to differences in their educational backgrounds trainees perceived certain barriers preventing their access to the accounting profession. They also considered that the training of chartered accountants should be provided by CECCAR rather than by the universities. The self-assessed competence level of trainees in fields such as accounting, taxation, or IT was appreciated as at least good, while the competences regarding organizations and businesses, international financial reporting, corporate governance, and financial markets were appreciated as modest. The need for professional training is assessed by trainees considering the immediate practice and not the expectations regarding future career development or future evolutions of accounting practices. The trainees in our survey do not consider necessary any investment in competences that they cannot use immediately at the level required by small and medium-sized businesses they work for. This implicates that results should be interpretated with caution and other factors (such as long term trends and expectations) should be considered in establishing the educational needs of future accountants

Empirical Evidence on the Development and Digitalization of the Accounting and Finance Profession in Europe

The objective of this research was to evaluate the development and digitalization of professional services in the field of accounting and finance, as well as to calculate and compare several indicators of the development of the profession in each European country. We also sought to identify the factors that drive the development of the accounting and finance profession at the international level. We collected rich information on 337 professional associations in 40 countries in Europe. Using this dataset, 20 accounting and finance services and 14 membership services and benefits provided by professional associations were identified. Digitalization of the profession is a prominent membership service, but also a characteristic of country competitiveness. The results of the intergroup analysis showed that high-income countries have a significantly larger number of professional associations and services compared to middle-income countries. Furthermore, the accounting and finance profession in high-income countries covers a larger number of accounting and membership services. The size of the population and the competitiveness of the national economy are the main predictors of the development and digitalization of the accounting and finance profession in a country. This research has implications for professional associations and national regulators in reducing disparities between European countries on the matter of accounting education and service quality. The scale of this research can provide institutional actors with a holistic perspective on the accounting and finance profession at the national and international level