Mappingul competențelor profesioniștilor contabili în literatura de specialitate. Analiză privind convergențele și divergențele dintre formarea universitară și cerințele actuale ale practicii profesionale
Mapping the Competencies of Professional Accountants in the Specialised Literature. Analysis of Convergences and Divergences Between University Training and Current Requirements of Professional Practices

Summary/Abstract: The profile of the professional accountant has undergone a series of transformations over time. The changes that have emerged within the profession as a result of digitalisation and its exposure to all dimensions of this process have generated the need to reshape the competencies of the future professional accountant. This study highlights aspects related to the convergences and divergences regarding these skills from the perspective of the profile of graduates of specialised higher education programmes. The analysis was carried out from a dual perspective: a review of the specialised literature in order to identify the set of competencies relevant in the contemporary context, and a practical evaluation of the curricula of three higher education institutions. The main purpose of the study is to identify the degree of correlation between the competencies outlined by scholars in academic literature and those reflected in the curricula of the Accounting and Management Information Systems degree programme. The research results reveal a strong integration of digital competencies within the analysed higher education institutions. According to the examined data, managerial and communication competencies are not sufficiently represented within the university curricula. The contribution of higher education to shaping the profile of the modern professional accountant is substantial. Consequently, the transfer of competencies to future graduates must take into account the requirements of the business environment in order to minimise the gaps between expectations and reality.

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