Study from the Perspective of Future Graduates Regarding the Correlation Academic Environment – Professional Environment in Financial Audit
Author:
Univ. Prof. Aurelia ŞTEFĂNESCU, Ph. D.; Gabriela Lidia TĂNASE, Ph. D. Student
JEL:
M 41, M 42, I 25
DOI:
Keywords:
financial audit, academic environment, professional environment, future professionals, Romania
Abstract:
This research aims to investigate the opinion of future graduates regarding the correlation of the auditing knowledge gained in the academic environment with the expectations of the professional environment. The research approach is two-dimensional. The first dimension of the research takes into account on one hand, a synthesis of the ideas published on this subject in the literature. The second dimension is an empirical study based on a questionnaire, receiving responses from future graduates of the academic environment in the accounting field. The results of the study showed that: all respondents believe that the academic environment provides theme with the necessary training in order to profess within the audit firms; the majority of the respondents believes that for the integration in the professional environment, future graduates must hold simultaneously theoretical knowledge, practical and organizational skills; the determinant factors that motivate future graduates to learn at financial audit are the interest in accumulating superior knowledge in this field and the need to integrate in the professional environment; all respondents would accept to participate in volunteer programs organized by the professional environment in order to gain experience in financial audit; most respondents support a moderate adaptation for the financial audit approach in the academic environment, by implementing internship or volunteering programs.\r\n