RECRUITMENT OF THE FUTURE PROFESSIONALS IN THE FINANCIAL-ACCOUNTING FIELD. MARKETING STUDIES IN THE CONTEXT OF INTERNATIONAL ACCOUNTING CONVERGENCE

摘要

In the modern economy, the place of the services, especially of the financial - accounting services, registers a considerable level. The production and communication of the accounting information perfectly defines this field, representing the fruit of the professional practitioners' work. This process, carried out within the information accounting system of the economic units, undergoes the marketingmanagement actions, in order to attain the accounting performance, reflecting a faithful image of the financial position, of the organization's assets and liabilities. Professional ability develops through a permanent thoroughgoing knowledge of the relevant professional, technical and business environment evolutions. The accounting trade in Romania is permanently concerned with the application of the European Directives referring to accountancy and audit, with the introduction of the international standards, with the development of the accounting services market of the counseling, consultancy and tax assistance services. The accounting quality resides in the supply of relevant, credible, opportune and especially in due time information to its clients. Taking into account that the training process of the accounting professional tends to become an important one within the development policies and strategies in each company of financial - accounting services, we can mainly identify two possible strategies that they may apply for the recruitment of future accounting professionals. Thus we distinguish the strategy based on the direct collaboration between the financial-accounting services companies and the academic environment, to form the abilities of the future professionals and the strategy based on the involvement in the recruiting activity of specialized companies in the field. The mission of the financial - accounting services company, in its approach of implementing the marketing program, is the superior satisfaction of the client's requirement of financial - accounting services, by attaining performance in accounting, namely by obtaining a faithful, credible and relevant information for the user in real time, using personnel with the highest professional qualification, adding and developing the consumer's trust in the information quality. The aim of this article is to try to reflect a certain image, as close to reality as possible, on the way the financial - accounting services companies collaborate with the economic academic environment in their action of future practitioners recruitment and training. The research methodology substantiated on a quality research (focus group type), organizing a focus group with the managers of the financial-accounting services companies directly involved in the action of collaborating with the academic environment and one with the students in the accounting field in the final year of bachelor studies. Study's elaboration substantiates on the approach, within the discussions, of the themes related to the collaboration between the financial-accounting services companies and the environment of training accounting professionals, as well as of the way of its improvement.