AN ATTEMPT TO IDENTIFY PROPER TEACHING STRATEGIES FOR ROMANIAN BUSINESS UNIVERSITIES

The aim of our paper derives from the necessity of adopting teaching strategiesthat fit better with the students‘ professional skills. The scope of our paper is to investigatethose teaching strategies that can be adopted in Romania in order to help students to gainmore professional skills. We identified most recommended teaching strategies appliedworldwide. Then, based on constraints identified at Romanian university level, we filtered theteaching strategies in order to find those that can be applied successfully in Romania. Wefound that intergroup discussion/class debate, teaching stories, teaching using PPT, games,problem based learning, lecture & discussion, JIT teaching and case studies are strategiesthat can be applied successfully in our business universities.teaching strategies, constraints in teaching, international education standards

HOW TO BETTER MEET OUR STUDENTSï¿1/2 LEARNING STYLE THROUGH THE COURSE RESOURCES

Publishers of the course resources for business higher education are willing to help professors and instructors to develop the learning process. An important part of the learning process is affected by the each studentï¿1/2s learning style. Our paper focuses on how meeting studentsï¿1/2 learning styles can be done through the course resources we use. The scope of the paper is to identify a way to link studentsï¿1/2 learning preferences with the available course resources. The literature on this topic is limited, the interest in research being focused less on resources used and their useful diversity. We heavily relied in our research on the preliminary results of a market research study conducted by the Higher Education Group from Harvard Business Publishing among instructors who use resources from Harvard Business Schoolï¿1/2s library. The research methodology is based on the case study method. We tried to recommend a treatment to our students and then analyze the effect of the applied treatment. The main instruments used are the VARK test followed by tailored recommendations for each student. The first conclusion of the research is that identifying the learning styles is extremely useful for students in terms of learning process. Knowing and exploiting their particular learning style helped students to maximize their learning. The second conclusion is that recommending resources based on learning styles is useful because it really helps students to learn in their own styles. The results of our paper show, firstly, that learning process could be facilitated by professorsï¿1/2 directly identifying studentsï¿1/2 learning styles. Secondly, our findings underline the importance of having a diversity of resources available for our students, and to be able to offer them a constructive solution regarding their learning styles. Moreover, our contributions are reflected in the methodology we used in linking the learning styles with the course resources and in building our personal approach in issuing our students individual recommendations on study strategy based upon their learning styles.learning process, course resources, learning styles, VARK test physiological dimension of learning

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

PRO AND CONTRA OPINIONS REGARDING A SME ACCOUNTING STANDARD

The IASB's proposed IFRS for SMEs opened an internationaleffervescent debate in academics and practitioners environments. In our research, weintent to collect pertinent evidence for pro and contra arguments and to investigatewhether the proposed IFRS for SMEs is likely to meet the needs of users of financialreports of SME. Our aim is to contribute to the SME accounting area of knowledge,knowing that very little research has been previously conducted looking specifically ofaccounting at SME level.accounting, international standard, SME

The Improvement Process of the Romanian Educational Accounting System Toward a Global Economic Environment

Through this paper we intend to disclose our actual research project focused on evaluation of the actual stage of Romanian academic accounting education in order to support the national university reform which has began in 2005. The research is meeting the international trends oriented to improve the academic process of accounting graduates. In this way, by determine a correlation degree between international trends: globalization, regionalization and the evolution of Romanian accounting system and by evaluation of the actual stage of Romanian accounting academic system from the point of view of actors involved (graduates, teachers and employers) we intend to determine the connection between the appliance of public requirements with the actual level of graduates’ professional knowledge. Then we will offer constructive solutions, empiric validated, which will help the accounting graduates in their way to accounting profession. The research is interdisciplinary and its originality is give by the pioneering work performed at national level by the research team who is developing such a theoretical and practically complex approach.accounting education, professional development, academic education, accounting profession

The Improvement Process of the Romanian Educational Accounting System Toward a Global Economic Environment

Through this paper we intend to disclose our actual research project focused on evaluation of the actual stage of Romanian academic accounting education in order to support the national university reform which has began in 2005. The research is meeting the international trends oriented to improve the academic process of accounting graduates. In this way, by determine a correlation degree between international trends: globalization, regionalization and the evolution of Romanian accounting system and by evaluation of the actual stage of Romanian accounting academic system from the point of view of actors involved (graduates, teachers and employers) we intend to determine the connection between the appliance of public requirements with the actual level of graduates’ professional knowledge. Then we will offer constructive solutions, empiric validated, which will help the accounting graduates in their way to accounting profession. The research is interdisciplinary and its originality is give by the pioneering work performed at national level by the research team who is developing such a theoretical and practically complex approach

Important stages in the development of Romanian accounting profession (from 1800 up to now)

The knowledge of history helps to understand the present and to predict the future. Appling this statement to accounting profession, our intention is to contribute at the knowledge of the Romanian accounting profession history using documentary research and historiography research. About the Romanian accounting profession history there is a lack of papers concerning the key moments of the accounting profession in the socio-economic and political context of our country. This paper introduces some significant developments in the history of the Romanian accounting profession. Four developmental periods since 1850 are identified: 1850- 1900, a period that may be characterized by the adoption of the best European accounting practices, 1900-1950 when the accounting profession was really involved in economic life increasing value to the development of the economic academic life and to members, 1950-1990 the “adoption” of a soviet accounting model, accounting period that destroyed the accounting spirit and profession, 1990-nowdays, Romania began to improve its accounting system by implementing the French accounting model, in the first stage of development, continuing these days with the accounting system’s convergence with IFRS. The role played by the accounting profession in the last decades is crucial due to its motivation, the wishes to implement “the best” accounting system ever and not least in its day to day activity, developed in the interest of its members.El conocimiento de la historia ayuda a entender el presente y a predecir el futuro. Al aplicar esta afirmación a la profesión contable, nuestro propósito es contribuir al conocimiento de la historia de la profesión contable en Rumania, a través de una investigación documental e historiográfica. Existe muy poca documentación en Rumania en relación con los momentos clave de la historia de la profesión contable en Rumania tanto en el contexto socio-económico como político de nuestro país. Este artículo presenta algunos hechos significativos en la historia en la historia de la profesión contable en Rumania. Se identifican cuatro períodos desde 1850: 1850-1900, período que se caracteriza por la adopción de las mejores prácticas contables europeas; 1900-1950, período en el que la profesión contable se involucró realmente en la vida económica, interesándose por el desarrollo de actividades académicas por parte de sus miembros; 1950-1990 es un período marcado por la “adopción” del modelo contable soviético, período en el cual el espíritu y la profesión contables quedaron destruidos; en el último período, desde 1990 hasta nuestro días, Rumania comenzó a mejorar la convergencia de su sistema contable, aplicando en una primera etapa el modelo francés, para continuar luego en nuestros días con su aproximación a los IFRS. El papel jugado por la profesión contable en las últimas décadas es crucial, debido a su motivación y los deseos de implantar “el mejor” sistema contable, así como su actividad diaria, desarrollada en provecho de sus miembros

Important stages in the development of Romanian accounting profession (from 1800 up to now)

The knowledge of history helps to understand the present and to predict the future. Appling this statement to accounting profession, our intention is to contribute at the knowledge of the Romanian accounting profession history using documentary research and historiography research. About the Romanian accounting profession history there is a lack of papers concerning the key moments of the accounting profession in the socio-economic and political context of our country. This paper introduces some significant developments in the history of the Romanian accounting profession. Four developmental periods since 1850 are identified: 1850- 1900, a period that may be characterized by the adoption of the best European accounting practices, 1900-1950 when the accounting profession was really involved in economic life increasing value to the development of the economic academic life and to members, 1950-1990 the "adoption" of a soviet accounting model, accounting period that destroyed the accounting spirit and profession, 1990-nowdays, Romania began to improve its accounting system by implementing the French accounting model, in the first stage of development, continuing these days with the accounting system's convergence with IFRS. The role played by the accounting profession in the last decades is crucial due to its motivation, the wishes to implement "the best" accounting system ever and not least in its day to day activity, developed in the interest of its members.El conocimiento de la historia ayuda a entender el presente y a predecir el futuro. Al aplicar esta afirmación a la profesión contable, nuestro propósito es contribuir al conocimiento de la historia de la profesión contable en Rumania, a través de una investigación documental e historiográfica. Existe muy poca documentación en Rumania en relación con los momentos clave de la historia de la profesión contable en Rumania tanto en el contexto socio-económico como político de nuestro país. Este artículo presenta algunos hechos significativos en la historia en la historia de la profesión contable en Rumania. Se identifican cuatro períodos desde 1850: 1850-1900, período que se caracteriza por la adopción de las mejores prácticas contables europeas; 1900-1950, período en el que la profesión contable se involucró realmente en la vida económica, interesándose por el desarrollo de actividades académicas por parte de sus miembros; 1950-1990 es un período marcado por la "adopción" del modelo contable soviético, período en el cual el espíritu y la profesión contables quedaron destruidos; en el último período, desde 1990 hasta nuestro días, Rumania comenzó a mejorar la convergencia de su sistema contable, aplicando en una primera etapa el modelo francés, para continuar luego en nuestros días con su aproximación a los IFRS. El papel jugado por la profesión contable en las últimas décadas es crucial, debido a su motivación y los deseos de implantar "el mejor" sistema contable, así como su actividad diaria, desarrollada en provecho de sus miembros

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 educa