EdUp Contabilitate prin asigurarea unor competențe profesionale pregătite pentru viitor. O cercetare calitativă a studiilor de masterat din România și alinierea cu Obiectivul de Dezvoltare durabilă 4

Abstract

The accelerating digital transformation, sustainability imperatives, and the evolving role of the accounting profession require a critical reassessment of higher education curricula to ensure the development of future-ready professional skills. This study examines the quality gap in Romanian accounting master’s programs, focusing on the correlation between educational quality measured by the integration of future-ready competencies into the curriculum, the principles of Sustainable Development Goal 4 (SDG 4) Quality Education, and the professional competency matrices defined by international bodies such as IFAC and ACCA. Employing a qualitative content analysis (QCA) of accounting master’s program syllabuses from leading Romanian universities, the study identifies a structural imbalance: an overemphasis on traditional technical skills at the expense of digital, strategic, and sustainability competencies. The findings reveal a weak correlation between education quality and professional readiness, perpetuating the “legacy accountant” portrait. The paper proposes a redesigned framework that incorporates digital literacy, strategic thinking, and sustainability (aligned with SDG 4 targets 4.4 and 4.7) into the core accounting curriculum. CZU: [657:378-048.35]:[004+331.546+504.03](498); JEL: M41, I23