Adaptarea educației contabile la tendințele în schimbare

Abstract

This research will address the challenges facing accounting education in higher education in the Republic of Moldova. The relevance of the research is determined by the continuous changes that are in the normative framework of: education in higher education in the Republic of Moldova, the organization of accounting and of the regulation of entities, and last but not least by the transformations of economic processes, the digitalization of accounting and reporting activities, cross-border activities, etc. The aim of this research is to examine how accounting education in higher education rapidly achieves and implements these transformations to provide the knowledge and skills of future accounting graduates. The following scientific research methods were used in the study: analysis of the normative framework governing the study, synthesis of information, comparison to identify distinctive features, deduction of challenges, through which it was possible to present accounting education in higher education. JEL: M40, M41, A22, A23; CZU: 657:378.4(478); DOI: https://doi.org/10.53486/isc2023.02