Dimensiunile internaționalizării învățământului superior contabil

Abstract

The internationalisation of higher education in the field of accounting is an essential process, due to the links between research, academic knowledge and increasingly close cooperation through dual programmes, found in all three cycles of university studies. The improvement of the quality of educational processes is thus ensured by good practices resulting from international cooperation, demonstrating the ability of universities to adapt quickly to the increasingly acute needs in various fields of knowledge, and through the internationalization strategies developed, graduates will be able to integrate and be competitive in the labor market, both nationally and internationally. This article aims to provide an informal presentation for those interested in the development of the internationalization of higher education in accounting, an important dimension of internationalization, namely that of international cooperation in the form of joint supervision or dual specialization programs, highlighting, by way of suggestion, examples of international best practices and the experience gained by Ştefan cel Mare University in Suceava and prestigious universities in the Republic of Moldova. Thus, in addition to the examples of good practices found at the level of partner higher education institutions, with a predilection for international cooperation within joint programs in the field of accounting, attention was given primarily to the aspects and dimensions associated with the concept of internationalization of education in general. CZU: 378:657(100); JEL: I23 Higher Education; Research Institutions