Is Romanian Accounting Curriculum Offering the Premises to Form a Complete Person?

摘要

The curricula of Romanian economics universities are based on the modern theory of curriculum and therefore they form experts, possessors of high competencies, and capable of standardize performances based on certain efficiency criteria. The ultra-modern period of curriculum development attempt to rediscover the fundamental vocation of the human being and to re-humanize the education. The aim of the paper is analyze if the Romanian accounting curriculum offers the premises to form a person as a complete person as it was defined by Faure. As a result, we analyzed the courses' structure offered for accounting specialization at license level and /or master level for seven Romanian universities. Our conclusion is that Romanian universities are open to post-modernist approach of the curriculum.