%0 Journal Article %T Competences versus Competencies in Romanian Accounting Education %A Bogdan P£¿tru£¿ %J International Journal of Academic Research in Business and Social Sciences %D 2013 %I Human Resource Management Academic Research Society %X Higher education in accounting should be formative and not informative; therefore there should be a transition from a type of education based on providing knowledge to one that is based on skill development, from teacher-centered education to student-centered education.This paper will present various points of view concerning the competencies/ competences of the accounting professional. %K Accounting education %K competency %K competence %K skills %U http://www.hrmars.com/admin/pics/1412.pdf