THE MANAGEMENT OF CAREERS IN EUROPEAN SPACE FOR ROMANIAN ECONOMIC LIBERAL PROFESSIONALS
Raluca I.O., Olimpia M.C.
Abstract: This paper identifies the present possibilities for a Romanian economic professional (accountant, auditor) to pursue a career in the European Space, it also presents the potential possibilities to follow in view of the amended Directive. Through a multi-
Key words: Management of careers, Economic professionals, accountant, auditor, EU market
This study presents a comparison of the legislation and regulations governing the practice of a range of economic liberal professional services in European Union. The professions covered by the study are: accountants (CPA), auditors (financial auditors) and tax advisers (fiscal counselors).
While there is a body of theory concerning regulation, in particular concerning the self regulation of liberal professions, most studies of outcomes have been carried out in the context of state comparisons in the USA. We identify the basic research questions posed in the study, namely whether, to what extent, and in which areas, regulation differs between Romania and EU for liberal economic professionals. The approach used in the study is comparative; and comparative analysis requires comparable data. Nevertheless, the study has been able to present how a Romanian professional can can manage his /her career in the EU.
Generally speaking professional services have an important role to play to improve the competitiveness of the European economy. We try to find exact data at EU level on this sector but it is not available, a Report on the Competition for professional services considers that probably about a third of employment in ‘other business services' should be ascribed to professional services (Category 74 of the NACE classification ‘Other business activities’ which includes legal, accounting and auditing activities; consultancy; market research; business and management consultancy; holdings architectural and engineering activities and related technical consultancy; technical testing and analysis; advertising; labor recruitment and provision of personnel; investigation and security activities; industrial cleaning and miscellaneous others). On the same Report  we find that other business activities employed over ten million people in 2002 in the EU, corresponding to 6.4% of the workforce; however it employed disproportionately more high skilled workers, accounting for 10% of overall high skill employment.
Professionals with liberal economic professions from Romania can perform their activity in other Eu state only after a formal recognition of its capacity by the professional body from that state.
All the member states impose at minimum an interview to asses the language skills, the fiscal knowledge and the states law particularities. Nevertheless a compulsory membership for auditors in a respective professional body exists in Austria, Belgium, Denmark, France, Portugal, Germany, UK, Luxembourg, only Finland and Sweden have no mandatory membership. In those two last cases the assessment will take place at the Ministry.
In the view of the following modification of the Professional Services Directive through a European Professional Card which will reduce the complexity of procedures we can identify an exponetial increase of the economic liberal professional from Romania competitivness and mobility. Another trend indetified as the reformation of the general rules for establishing in another Member State or moving on a temporary basis giving an clear anf formal act will also incress the competitivness. And, finally launching a systematic screening and mutual evaluation exercise for all regulated professions in the Member States will defenetlly give a better acces to other EU states market for professional services for Romanian economic liberal professionals.
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ZARZĄDZANIE KARIERĄ W PRZESTRZENI EUROPEJSKIEJ DLA WOLNYCH ZAWODÓW GOSPODARKI RUMUŃSKIEJ
Streszczenie: Artykuł identyfikuje obecne możliwości dla rumuńskich specjalistów z obszaru ekonomii (księgowy, audytor) dla kontynuowania kariery w europejskiej przestrzeni, przedstawia również potencjalne możliwości z punktu widzenia zmieniających się dyrektyw. Poprzez wielokryterialne analizy, prezentujemy wieloaspektową sytuację która dzisiaj ma miejsce w we wszystkich krajach UE, nie tylko w Rumunii. Dlatego też zidentyfikowane potrzebę wspólnych ram dla wszystkich specjalistów z obszaru ekonomii, w celu uzyskania odpowiednio uregulowanego rynku obejmującego cały obszar UE i przestrzegającego jednego z fundmanetów Traktatu UE: wolności pracy w każdym kraju członkowskim.
Słowa kluczowe: zarządzanie karierą, specjaliści ekonomiczni, księgowy, audytor, rynek UE.