Învățământul dual în contabilitate: provocări și oportunități

Abstract

This study analyzes the challenges and opportunities associated with the implementation of dual higher education in the field of accounting, with a particular focus on the Republic of Moldova. Based on a comparative analysis of international models from Germany, Austria, Switzerland, France and Romania, the article highlights the essential components that ensure the efficiency of dual programs. Although the context of the Republic of Moldova faces a number of challenges, the adoption of international good practices provides a solid basis for the development of a coherent regulatory framework. The study emphasizes that dual higher education in accounting has the potential to strengthen partnerships, train specialists in the field, and increase the relevance and competitiveness of academic programs adapted to the needs of the national economy. CZU: 657:378.018.7(478); JEL: A22, I25, M40