O abordare strategică pentru educația contabilă universitară în contextul imperativelor de sustenabilitate și inteligență artificială

Abstract

The present research focuses on the relevance of redefining university accounting education for the future, in the context of sustainability and artificial intelligence imperatives, and therefore to contribute to shaping a better world. Aspiring for future graduates in the field of accounting to reach their full potential in multidimensional technical, social and moral practice, this paper aims to focus on ideas and proposals for realizing the potential and future responsibilities of accounting. The study represents a qualitative research based on existing scientific research and on the international accounting regulatory framework with reference to sustainability and artificial intelligence. Opportunities are identified for university accounting education, so that accountants who work closely with a diversity of stakeholders, become attentive and aware of the nature, resources, technological developments and their impact on the organization of accounting. Within the established conclusions, it is possible to mention the need to develop a conceptual model for the trans-disciplinary integration of sustainability principles (ESG) in fundamental financial and managerial accounting courses, not only through dedicated modules. But also the application and integration in the educational process of artificial intelligence in various activities for the formation of skills for application in professional accounting activities. CZU: [657:378-048.35]:[004.8+316.422+504.03]; JEL: M40