Review of IT Training of the Professional Accountants in Romania from Undergraduate and Graduate Studies and Continuous Vocational Training Perspective

Abstract

Accounting was the first organizational activity to be taken into consideration when IT technologies emerged, due to its very well regulated nature, which allowed an easy algorithm creation process. Next to the Accounting departments, the corresponding profession was strongly affected ever since IT technologies were first used in this field of activity, from the replacement of execution-level accountants in the beginning, up to the complete dependency of IT in the present, as now it is not possible anymore to perform the accounting profession without involving and using IT tools and applications. In this context, we consider IT skills to be essential for every professional accountant. In Romania, the learning process of these skills must be provided by universities, which are the main entities involved in the superior training of professional accountants and also by continuous vocational training programs, which are conceived and coordinated by professional organizations. In this article, we propose an analysis of the extent to which Romanian Universities provide IT training, both from a bachelor and graduate point of view, with the help of Curriculum for the only available specialization in the Accounting domain, Accounting and Management Information Systems (AMIS). We also propose to study the extent to which this training can be obtained and improved by the means of the continuous vocational training programs.