STUDY REGARDING THE CORRELATION BETWEEN THE ACADEMIC
  AND PROFESSIONAL ENVIRONMENT FROM THE PERSPECTIVE OF
     FUTURE GRADUATES. MANAGERIAL ACCOUNTING CASE


          Gabriela Lidia Tănase, The Bucharest University of Economic Studies, Romania
           Aurelia Ştefănescu, The Bucharest University of Economic Studies, Romania


ABSTRACT: In a turbulent economic environment, characterized by a downward trend of financial
resources and jobs offer, professional environment requirements are increasing, and thus, the
academic environment’s role is becoming major. These were the coordinates that have directed our
empirical research on analyzing the perspective of future graduates regarding the correlation
between the academic and professional environment in the field of managerial accounting. The
research approach considers on one hand, a synthesis of ideas published on this subject in the
literature. This is complemented by an empirical study based on a questionnaire to which we have
received responses from future graduates of the academic environment in the accounting field. The
study results showed that all respondents believe that accounting education is correlated with the
professional environment, the academic environment offering them the necessary training in
managerial accounting for a successful integration into the professional environment. The majority
of respondents also believes that for the integration in the professional environment, future graduates
must hold simultaneously theoretical and practical knowledge, but also organizational skills. The
results reveals that, by their relevance, the factors that motivate future graduates to prepare in
managerial accounting are: the interest to acquire knowledge, labor market integration, discipline
content, professor’s teaching methods, the promotion of the exam. Also, all respondents would accept
to participate in volunteer programs organized by the professional environment in order to gain
experience in managerial accounting. Regarding the adaptation of the managerial accounting
approach in the academic environment, most respondents support a moderate adjustment by
implementing internship and volunteering programs.

Keywords: academic environment, professional environment, managerial accounting, future graduates

JEL Codes: M41, I25