Proceedings

ecommended by IES 2 (Content Programs of professional accounting education) and
IES 3 (Professional skills and general education) issued by IFAC. To determine the
hierarchy of skills a weighted average was calculated based on the scores obtained by
each skill, the resulting average being used to rank the skills. The resulted hierarchy is
presented below
Figure 1. Hierarchy of competences as seen by accounting professionals
In order to make a comparison we created a hierarchy of competences associated to
disciplines taught during the bachelor degree cycle of the Faculty of Accounting and
Management Information Systems from the Academy of Economic Studies of
Bucharest. To create the hierarchy we used the number of ECTS (European Credit
Transfer and Accumulation System) points allocated to each discipline. The score
final score obtained by a competence is the sum of ECTS points of the disciplines that
make up that competence. Professional judgement of the authors was used to classify
the disciplines.
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