The objective of this research was to evaluate the development and digitalization of professional services in the field of accounting and finance, as well as to calculate and compare several indicators of the development of the profession in each European country. We also sought to identify the factors that drive the development of the accounting and finance profession at the international level. We collected rich information on 337 professional associations in 40 countries in Europe. Using this dataset, 20 accounting and finance services and 14 membership services and benefits provided by professional associations were identified. Digitalization of the profession is a prominent membership service, but also a characteristic of country competitiveness. The results of the intergroup analysis showed that high-income countries have a significantly larger number of professional associations and services compared to middle-income countries. Furthermore, the accounting and finance profession in high-income countries covers a larger number of accounting and membership services. The size of the population and the competitiveness of the national economy are the main predictors of the development and digitalization of the accounting and finance profession in a country. This research has implications for professional associations and national regulators in reducing disparities between European countries on the matter of accounting education and service quality. The scale of this research can provide institutional actors with a holistic perspective on the accounting and finance profession at the national and international level.

Higher education institutions are increasingly concerned with providing students with sustainable education by developing the necessary competencies for various roles in the business environment. To be more effective, courses must develop technological, organizational and environmental (TOE) competencies in an integrated manner. SAP is a tool that yields this possibility through the diversity of IT solutions by ensuring a significant increase in employability rates. Learning SAP is a competitive advantage because it helps with all aspects of digital transformation within the concept of Industry 4.0. Our research aims to investigate to what extent students perceive that they have acquired the knowledge and competencies specific to the three dimensions of the TOE framework within the SAP course. We have added a fourth dimension to the TOE framework: the learning context (L) considering the impact of the educational environment on perceived learning outcomes. Data collection was based on a questionnaire distributed to students enrolled in the SAP course in the academic year 2023–2024 at Bucharest University of Economic Studies (BUES). The data were processed using correlation and regression analysis. Reconfiguring the content elements of SAP courses based on the TOE framework would ensure greater effectiveness in the learning process.

The objective of this research was to analyse the differences in stakeholders’ perceptions of the vocational competences acquired by students enrolled in master’s programmes for preparing future accounting professionals in Romania. We collected rich information on twelve master’s programmes at the four biggest universities in Romania. We proposed two indicators for the comparative analysis: the integration index (INTINDEX) and convergence index (CONVINDEX). We expected very specialised programmes focused on several competences necessary for certain professional certifications to have a lower integration level than general programmes aimed at making students familiar with various professional services they may further provide for the labour market. A low level of convergence was expected for the disciplines providing vocational rather than technical competences. The qualitative analysis of the syllabi pertaining to the disciplines studied helped us establish the existence of provisions concerning vocational competences. Two surveys were conducted (among students and educators). We applied Howcroft’s model (2017) to identify the differences in the stakeholders’ perceptions. For a deeper understanding of different perceptions, we conducted interviews with students, educators and employers. Our results may have a series of positive implications for the academic environment, the business environment and professional bodies. This study brings forward evidence that may be used by students when making decisions such as pursuing a career in accounting, or may be used to improve the educational process to train the youth who meet employers’ needs and continue their professional training within professional bodies.