期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：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 education in a timely manner. The purpose of the
paper is to identify, at Romanian level, the actual stage of accounting curricula regarding the disciplines
which contribute to the development of accounting graduates as leaders. The study is developed at license
curricula at Romanian universities‟ level under the umbrella of Bologna process. The outcomes of the
paper identify weak points of national accounting education system which helps us to implement more
effectively the international requirements on accounting education.
关键词：accounting education, leadership in accounting, GAEB Report, accounting curricula
