期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2008
卷号：1
期号：10
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：Recently a number of interventions have impacted the Romanian accounting system, such as the harmonization with the European Directives, International Financial Reporting Standards (IFRS), and an increased move towards modern information technologies such as Enterprise Resource Planning (ERP) software. In this study we directly explore these influences by applying job offer analysis as a reflection of current and future organizational practices (Bollecker, 2000). We determine the competencies expected from accountants in Romanian businesses and ask whether financial accounting and management accounting are separate specialized positions in Romania, or are they developing into hybrid monist positions? We conclude that the state of the Romanian accounting profession is one of transition with some alignment with recent global trends. However, our intertemporal analysis also suggests a degree of intransience with management and financial accountants, whilst sharing some common competencies, still maintaining a number of attributes associated with the two-cycle accounting system. Finally, we show that ERP competencies are the more important drivers of the hybridization of accountants in Romania.
关键词：accountants in transition; hybridization of accounting roles; Romanian accounting;profession; two-cycle accounting system; enterprise resource planning; job-offer analysiserpo
