Search

This paper focuses on the effect that the new measures imposed by the pandemic situation generated by COVID-19 had on the activity of professional accountants. In these turbulent times, professional accountants play an important role in both short-term and long-term decision-making process for the survival of economic entities. However, the effects of imposing legislative restrictions and psychological implementation caused by this pandemic can influence the quality of accounting information due to the subjectivism of the professional accountant. Furtheron, the users of accounting information trust that the accounting professionals will capture as adequately and completely as possible the COVID-19 pandemic effects on the activity of the economic entities.

Management accounting holds a position of utmost significance within the public sector due to its important role in enhancing decision-making processes by providing tailored financial information that meets the specific needs of public entities. This financial data serves a valuable purpose in predicting future outcomes, logically structuring resources, conducting in-depth analyses, making prompt decisions, and ensuring consistent monitoring, all aimed at attaining the highest levels of production efficiency.

This paper presents a case study based on student's responses to a survey applied in an extracurricular project carried out in 2022, who have made study visits, as an extracurricular activity, to present their role for labour market integration. Through extracurricular projects, including study visits, students can discover new equipment and technologies used in companies and identify the workflow at different workplaces. Study visits provide students with the opportunity to gain a real-time perspective on the field they aspire to work in and connect with professionals in that domain, establishing direct contact with various departments and functions within an organization. The study highlights the need to identify students' preferences so that activities carried out throughout the years of study respond as best as possible to their needs.