Accounting Education and Its Place in the Romanian Economic Education Literature

Pitulice, Ileana Cosmina; Manea, Lidia Cristina Article Accounting Education and Its Place in the Romanian Economic Education Literature Journal of Accounting and Management Information Systems (JAMIS) Provided in Cooperation with: The Bucharest University of Economic Studies Suggested Citation: Pitulice, Ileana Cosmina; Manea, Lidia Cristina (2015) : Accounting Education and Its Place in the Romanian Economic Education Literature, Journal of Accounting and Management Information Systems (JAMIS), ISSN 2559-6004, Bucharest University of Economic Studies, Bucharest, Vol. 14, Iss. 1, pp. 36-59 This Version is available at: https://hdl.handle.net/10419/310580 Standard-Nutzungsbedingungen: Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden. Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen. 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If the documents have been made available under an Open Content Licence (especially Creative Commons Licences), you may exercise further usage rights as specified in the indicated licence. http://creativecommons.org/licenses/by/4.0/ Accounting and Management Information Systems Vol. 14, No. 1, pp. 36-59, 2015 Accounting education and its place in the Romanian economic education literature Ileana Cosmina Pitulicea and Lidia Cristina Maneaa,1 aBucharest University of Economic Studies, Romania Abstract: This article aims to review the economic education literature in Romania for the period 2011-2013, focusing on finding the accounting related topics. For the purpose of the analysis, the 99 articles are categorized in four main sections that are divided by subsections. Over the reviewed period, more than 160 authors contributed to the enrichment of economic education literature in Romania, publishing their papers in journals indexed in databases journals. The analysis revealed a predominance of papers debating the teaching methods, both traditional and modern (including E-learning), Romanian researchers being preoccupied of improving the teaching process in order to achieve the best quality for academic services. However, the research revealed a scarcity of accounting education topics while management information systems education is better represented. Keywords: higher education, journals, quality management, teaching process. JEL code: A22, A23 1. Introduction The Romanian Higher Education System was subject to a lot of challenges in the last decades. The inherent transformations from communism to post communism era, the major changes in European education by implementing the Bologna Process and not only, and the fast development of the technology were the main factors that influenced the education process. 1 Corresponding authors: Department of Accounting and Audit, Bucharest University of Economic Studies; 6 Piata Romana, District 1, Bucharest, Postal Code: 010374, Postal Office 22, Romania; tel. 4.021.319.19.00, Extensions 118, 228; email addresses: [email protected]; [email protected] Accounting education and its place in the Romanian economic education literature Vol. 14, No. 1 37 On one hand, the European reforms of higher education have produced a large improvement in educational process. But it is hard to achieve the European goals if not all countries have incentive scheme that are in line with these goals (Agasisti & Haelermans, 2014). The last changes have led to an increasing competition among universities. In this context, the universities should manage the quality of the education services in a better way than they did before. On the other hand, in an era were technology rules, it becomes necessary to adequate the teaching methods to meet the students learning style. The desire to satisfy the needs of students by facilitating the learning process might be the modern competitive advantage in today’s higher education industry (Farhan, 2014). This research focuses on the articles published in Romanian Accounting Reviews indexed in international databases (ranked B+ in the national ranking system) during the period 2011-2013. The idea of this research was basically that of reviewing the accounting education literature in Romania for the period 2011-2013. However, in Romania, although the accounting literature is abounding in interesting papers, there is not a journal dedicated to accounting education. Consequently, the authors analyzed papers that discuss economic education domain. Papers researched do not approach universities’ financing difficulties and opportunities, foreign languages didactic issues (although these are part of economic universities’ curriculum) and debates on assessment of academics’ professional performance as established by laws and regulations in force. The journals which were studied contain papers from different areas of economic field: management, marketing, accounting, economics etc. 2. Methodology of Research The research was conducted based on social sciences journals indexed as B+ by the National Council of Scientific Research (NCSR). The NCSR recognizes three categories of journals: A journals (ISI indexed or cited), B+ journals (those indexed in international databases) and B journals (those that meet the score for recognition). A three year period was analyzed: 2011-2013 as the last updated list for social sciences journals was published by NCSR in 2011. The research choice for the B+ social sciences journals is based on two reasons: • The ISI indexed or cited journals in Romania are very few for the economic field (4 journals that could meet the research issues); • In order to promote in the university career, the teachers’ research activity is assessed by criteria that considers only papers published in ISI or B+ journals, which means that relevant papers are published in those journals. Research starting point was grouping the journals using as criteria the number of issues per year. As illustrated in Table 1 the most journals are issued biannual Accounting and Management Information Systems 38 Vol. 14, No. 1 (17, including the Studia Universitatis Vasile Goldis Arad, Seria Ştiinţe Economice, which was biannual and then quarterly) and quarterly (10). Table 1. Number of issues per year Journal Issues Year 2011 2012 2013 Analele Universitatii Constantin Brancusi din Targu-Jiu, Seria Economice / Annals of The Constantin Brancusi University of Targu Jiu, Economy Series 6 issues p.a. √2 √3 √4 Revista Economica 6 issues p.a. √ √ √ Total 2 Acta Universitatis Danubius. Oeconomica Annual √ √ √ Agora International Journal of Economical Sciences Annual √ √ X1 Anale. Seria Stiinte Economice Timisoara (University Tibiscus) Annual √ √ √ Analele Universitatii din Craiova, Seria Stiinte Economice Annual √ √ √ Analele Universitatii Eftimie Murgu Resita, Fascicola Ii Studii Economice/Annals of “Eftimie Murgu” University Of Resita, Fascicle and Economic Studies Annual √ √ √ Annals of the University of Petrosani - Economics Annual √ √ √ Anuarul Institutului de Cercetari Economice Gheorghe Zane (Yearbook of The Gheorghe Zane Institute of Economic Researches Annual √ √ √ Analele Universitatii Spiru Haret - Seria Economie Annual5 X X X Total 8 Administratie si Management Public Biannual √ √ √ Analele Stiintifice ale Universitatii Alexandru Ioan Cuza Din Iasi – Sectiunea Stiinte Economice / Scientific Annals of The Alexandru Ioan Cuza University Of Iasi – Economic Sciences Section Biannual √ √ X1 Analele Universitatii din Oradea - Stiinte Economice Biannual √ √ √ Analele Universităţii Ovidius. Seria Ştiinţe Economice / Ovidius University Annals. Economic Sciences Series Biannual √ √ √ Annales Universitatis Apulensis Series Oeconomica Biannual √ √ √ Accounting education and its place in the Romanian economic education literature Vol. 14, No. 1 39 Journal Issues Year 2011 2012 2013 Bulletin of The Transilvania University of Brasov - Series VII: Social Sciences And Law Biannual √ √ √ Economia. Seria Management Biannual √ √ √ Economy Transdisciplinarity Cognition Biannual √ √ √ Educa ţ ia Plus Biannual √ √ √ Euroeconomica Biannual √ √ √ Journal of Academic Research in Economics - JARE Biannual √ √ √ Review of Economic And Business Studies Bia nnual √ √ √ Revista de Evaluare Biannual √ √ √ Revista de Studii si Cercetari Economice Virgil Madgearu/ Virgil Madgearu Review of Economic Studies and Research Biannual √ √ √ Revista Tinerilor Economisti / The Young Economists Journal Biannual √ √ √ The Annals of The "Stefan cel Mare" University Suceava. Fascicle of The Faculty of Economics and Public Administration Biannual √ √ √ Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice Biannual/ Quarterly √8 √9 √9 Total 17 Audit Financiar Monthly √ √ √ Theoretical and Applied Economics / Economie Teoretica si Aplicata Monthly √ √ √ Total 2 Buletinul Universitatii Petrol-Gaze din Ploiesti Seria Stiinte Economice Quarterly √ √ √6 Contabilitate si Informatica de Gestiune / Journal Accounting and Management Information Systems Quarterly √ √ √ Journal of Applied Economic Sciences Quarterly √ √ √ Lucrari Stiintifice Management Agricol Quarterly √ √ X 7 Management & Marketing (Bucuresti) Quarterly √ √ √ Revista de Management si Inginerie Economica Quarterly √ √ √ Romanian Economic and Business Review Quarterly √ √ √ Romanian Journal of European Affairs Quarterly √ √ √ Studii si Cercetari de Calcul Economic si Cibernetica Economica Quarterly √ √ √ Valahian Journal of Economic Stud ies /Revue Valaque d’etudes Economiques Quarterly √ √ √ Total 10 Accounting and Management Information Systems 40 Vol. 14, No. 1 Source: http://cncsis.gov.ro/userfiles/file/CENAPOSS/Bplus_2011.pdf, authors’ compilation 1. The 2013 issue was not found on the journal’s website. 2. 4 numbers were issued in 2011 3. 5 numbers were issued in 2012 4. 5 numbers were issued in 2013 5. The last issue that can be electronically accessed is from 2009. On the journal’s website, the 2010 edition is published as current issue. 6. The volume 4 of 2013 edition was not found; probably it has not been published until the date of the research. 7. The 2013 issues were not found on the journal’s website. 8. In 2011 there were 2 issues. 9. In 2012 and 2013 there were 4 issues per annum. From the 39 journals with all their issues in the chosen period, 99 articles qualify as being connected to the subject of the research (table 2). For the purpose of the analysis, the articles are categorized in four main sections as it follows: A. Educational systems; B. Teaching process; C. University – business environment relationship; and D. Other. Table 2. Number of papers analyzed for each category Journal Number of papers analyzed Total A B C D A1 A2 B1 B2 B3 C1 C2 C3 C4 Acta Universitatis Danubius. Oeconomica 1 1 Administratie si Management Public 1 1 Agora International Journal of Economical Sciences 1 1 Anale. Seria Stiinte Economice Timisoara 1 1 2 Analele Stiintifice ale Universitatii Alexandru Ioan Cuza Din Iasi – Sectiunea Stiinte Economice 1 1 Annals of The Constantin Brancusi University of Targu Jiu, Economy Series 2 1 3 1 1 8 Analele Universitatii din Craiova, Seria Stiinte Economice 1 1 1 3 Accounting education and its place in the Romanian economic education literature Vol. 14, No. 1 41 Journal Number of papers analyzed Total A B C D A1 A2 B1 B2 B3 C1 C2 C3 C4 Analele Universitatii din Oradea - Stiinte Economice 4 1 4 5 1 15 Analele Universitatii Eftimie Murgu Resita, Fascicola Ii Studii Economice 1 1 Analele Universitatii Spiru Haret - Seria Economie Analele Universităţii Ovidius. Seria Ştiinţe Economice 4 3 1 8 Annales Universitatis Apulensis Series Oeconomica 2 1 3 Annals of the University of Petrosani - Economics 2 2 Anuarul Institutului de Cercetari Economice Gheorghe Zane Audit Financiar Bulet inul Universitatii Petrol-Gaze din Ploiesti Seria Stiinte Economice Bulletin of The Transilvania University of Brasov - Series VII: Social Sciences and Law 1 1 Contabilitate si Informatica de Gestiune / Journal Accounting and Management Information Systems 1 1 1 3 Economia. Seria Management Economy Transdisciplinarity Cognition 1 1 2 Educaţia Plus 2 3 7 6 9 1 1 29 Euroeconomica 1 1 Journal of Academic Research in Economics - JARE Journal of Applied Economic Sciences Accounting and Management Information Systems 42 Vol. 14, No. 1 Journal Number of papers analyzed Total A B C D A1 A2 B1 B2 B3 C1 C2 C3 C4 Lucrari Stiintifice Management Agricol Management & Marketing (Bucuresti) 2 1 3 Review of Economic and Business Studies 1 1 Revista de Evaluare Revista de Management si Inginerie Economica 2 2 Revista de Studii si Cercetari Economice Virgil Madgearu Revista Economica 2 5 1 8 Revista Tinerilor Economisti 1 1 Romanian Economic and Business Review Romanian Jour nal of European Affairs 1 1 Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice Studii si Cercetari de Calcul Economic si Cibernetica Economica The Annals of The "Stefan cel Mare" University Suceava. Fascicle of The Faculty of Economics and Public Administration Theoretical and Applied Economics / Valahian Journal of Economic Studies / Revue Valaque d’etudes Economiques 1 1 Total 4 6 22 13 9 19 11 10 4 1 99 Each section is divided by subsections established based on the research ideas covered inside. There were cases where authors have debated the research idea in two distinct papers in the same year or in different years. The analysis of such papers was conducted based on the main idea without necessarily mentioning in the Results section each of the two papers. However, the papers are countered in the synthesis table and in the references. Accounting education and its place in the Romanian economic education literature Vol. 14, No. 1 43 3. Results of research Educational systems (A) This section covers two topics: A1) history and A2) higher education systems. History (A1) The Romanian Higher Education was subject of reforms and faced a lot of challenges in the last decades. This aspect drew the attention of some authors. For instance, Popovici (2012) analyzed certain of the important challenges of the Romanian higher education in the European context during the post-communist era, while Răbontu and Bălăcescu (2013) provided a comprehensive and coherent picture of the educational services during 1992-2011 and identified the factors that affected the education system: demographic, political instability and crisis began in 2008. Discussing the role of pedagogy in postmodernity, Ilica (2011) emphasizes the need of a new kind of education, stating that pedagogy has a new mission: to provide didactic paradigms and methodological ideas suited for post modern education. In the same field but analyzing the critical pedagogy, Simandan (2011) presents the theories and the theorists that highly influenced critical pedagogy reaching the conclusion that this is “a complex teaching approach with numerous ramifications” (p.250). Higher education systems (A2) As part of the reformation of the Higher Education Systems, the Bologna Process was adopted by many countries. Szolár (2011) argues that the Bologna Process is “the main legitimating platform for the reform and development-policy agenda setting and problemconstruction at European and national level” (p. 95). Analyzing the Hungarian and the Romanian Higher Education Systems, Vasilache et al. (2012) state that Romania and Hungary faced the same challenges in implementing the Bologna Process. Focusing on the national level, Dima et al. (2011) conducted a study to check the academic staff confidence in the restructuring of higher education. They revealed that mobility, wider choice of programs, improved quality, and international standing were perceived as benefits, while process planning, accreditation, lack of information, and unexpected results were seen as issues/challenges. The efforts made to create coherent approaches on European level had led to the development of many tools which are useful in education process. Such a tool is the Indicators for Intercultural Dialogue in Non-formal Education Activities. It has been the subject of Sandu (2013) who invites practitioners in the field to test and feedback the tool and also emphasizes the need for more research and efficient Accounting and Management Information Systems 50 Vol. 14, No. 1 2012) were interested in the usefulness of the subjects and the appropriateness of the teaching methods used. Here are the results of some studies: • Students are interested in interdisciplinary teams and project work (Abrudan & Martin, 2012) and in acquiring practical knowledge (Bacila et al., 2011); • Master students are aware that the competences, abilities, aptitudes and knowledge acquired at the end of process are more important than the existence of a diploma (Popescu, 2012); • Rusu and Vlad (2011) found out that students of a faculty from ClujNapoca were not able to have an opinion, be it critical or appreciative, due to the lack of effective participation to their activities; • Popa and Mare (2011) emphasized the high level of satisfaction of some master students; this also reflects the conclusion of Pariza-Manea and Cetina (2012): Romanian students have a favorable perception on quality of education system. • The seminar professors use on a frequently base the nondirective facilitation style, while the course professors use very rarely the activity based facilitation style (Ţîru, 2013); • Mare et al. (2013) demonstrated that the degree of the knowledge acquirement influences on a direct bases the grades expected by students at the end of the semester. Entrepreneurship spirit in universities’ curricula (C4) Papers developing this topic are not very common in economic literature over the last three years. Muntean and Gavrila Paven (2012) developed a survey on a number of 100 students and the results showed that most of the students would choose to be entrepreneurs because they want to improve their life standards. This conclusion might interest universities for adding entrepreneurship characteristics to their syllabi. An analysis of the presence of entrepreneurship education in Romanian universities is performed by Cordea (2013). The author analyses whether there are courses and curricula that match the demand for entrepreneurial competences in Romanian universities for the year 2012-2013, based on information collected through the Internet. The author’s conclusion is that theoretical choices, objectives, teaching methods and institutional context should be structured around a general framework. A paper aiming to developing a model of e-training for entrepreneurship spirit in universities was prepared by Boscai et al. (2012). The model proposed is an etraining platform which can help users to transform ideas into actions, providing the opportunity to participate at on-line training. Accounting education and its place in the Romanian economic education literature Vol. 14, No. 1 51 Pârvu (2011) appreciates that the entrepreneurial education is a less systematic procedure in universities than in the case of primary and secondary education and the initiatives of different universities in developing partnerships is useful for the development of the entrepreneurial educational spirit. Other (D) Zandi et al. (2013) tested the factors affecting the Malaysian male and female students’ intention to enroll in accounting programs. It seems that attitude and subjective norm have significant influence on behavioral intention of both male and female students, while the amount of information on accounting affects only the male students. 4. Discussion Over the last three years (2011-2013), more than 160 authors contributed to the enrichment of economic education literature in Romania, publishing their papers in journals indexed in databases journals. The analysis revealed a predominance of papers debating the teaching methods, both traditional and modern (including Elearning), Romanian researchers being preoccupied of improving the teaching process in order to achieve the best quality for academic services. Many authors debated the use of IT technology in didactic activities, as the trends in the field cannot be ignored, while others developed and argued for programs based on the learning by doing concept. Another important preoccupation of Romanian researchers is that of the connection between higher education services and economic environment. As future graduates and participants in the labor market, students must be prepared for accomplishing their employers’ requirements and most of the authors have concluded that economic education in Romania has still a long road to go in this particular direction. In a close relationship with this issue the quality management of education services was analyzed by quite an important percentage of authors. Entrepreneurial spirit that needs to become part of most of the syllabi in economic education has been debated only in four dedicated papers, but it is also one component of the papers that take into account students perceptions over high education services provided by universities. Students’ perceptions are analyzed from a diversity of points of view – interest in didactic activity, teaching methods, course materials, etc. – the samples consisting of bachelor students or master students. All authors agree with the importance that students’ perceptions must have for the quality management of high education services. Topics small-numbered represented in the research referred to the teachers’ professional development - the continuous self - improvement of teaching activity Accounting and Management Information Systems 52 Vol. 14, No. 1 should be the goal for every academic, history of higher education and comparative analysis of higher education systems. Accounting education is very poor represented as topics in Romanian economic education literature over the period analysed. Also, Romanian accounting environment does not have a journal dedicated exclusively to accounting education. Implications of this scarcity are negative both to teachers and students as well. Papers researched revealed that students are interested in acquiring practical knowledge, competences and skills in an interdisciplinary teaching process and by its specific, accounting syllabus can offer all these if taught in the right environment and with the prosper methods. 5. Conclusions This paper is not meant to debate the content of the papers published in the reviewed journals, but to synthesize the trends in economic education research. However, future research directions can be extracted from the observations noticed so far: education debated on types of domains (accounting, management, marketing, finance, etc.), more detailed analysis of syllabusi in time and place and more empirical studies on the expectations of students compared to their achievements when going to labor market. Also, as most of the authors are academic teachers the authors think that a topic that can never be covered enough in research is that of adequate teaching methods for revealing economic information to students. Although this research did not retain the type of papers, whether they are descriptive or empirical and the type of research used, the analysis performed in order to include them in one of the defined categories allows the conclusion that the percentage of descriptive papers is higher than that of empirical ones. This research is to be continued by separating papers based on the research methodology used and to compare this three years period (2011 - 2013) to the previous three years’ one (2008-2010) in order to synthesize for a longer period the trends in economic education research, based on the same categories defined in the present paper. Accounting education and its place in the Romanian economic education literature Vol. 14, No. 1 53 References Abrudan, D. & Martin, C. 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(2012) “Assessing the didactic activity of higher education teaching staff”, Economy Transdisciplinarity Cognition, no. 1: 308-316 Melnic, A. S. (2013) “The school educational projects – a way to increase the efficiency of the training educational process”, Economy Transdisciplinarity Cognition, no. 2: 29-36 Mihai, F., Stanciu, A. & Aleca, O. (2011) “Changing learning environment through technology”, Annales Universitatis Apulensis Series Oeconomica, vol. I(13): 48-56 Militar, A. & Maxim, A. (2012) “Learning how to learn – a key to academic success”, Educaţia Plus, vol. VIII(2): 163-172 Miţariu, C. A. (2012) “A mix beyond time: e-learning and socrate’s maieutics”, Anale. Seria Stiinte Economice. Timişoara, vol. XVIII (Supplement): 95-102 Muntean, A. & Gavrila Paven, I. (2012) “Why would young students choose entrepreneurship?”, Analele Universităţii Constantin Brâncuşi din Târgu-Jiu, Seria Economice, vol. 4(I): 180-186 Mutiu, A. I. 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