Qualities Required for Accounting Professionals from the Perspective of Capitalizing the Accounting Information

Often, the relationship between professional accountant and manager works on the principle “I offer you if you ask” but, in our opinion, a good professional is the one who knows how to emphasize the need to “request”. Thus, in order to have this capacity, professional training is not enough but it requires many other qualities of the accounting team, namely the ability to perceive and act very quickly, adaptability, creativity (not in a negative sense), teamwork, ability to learn etc. In this context, the paper aims to analyze the perception of managers regarding the qualities needed by professional accountants from the perspective of capitalizing the accounting information.