Digitalizarea – mijloc sau scop al educației universitare contabile?

Abstract

The purpose of this paper is to examine and find answers to the following questions: What is digitization in the education industry; Is digitizing a goal or a means of university accounting education; How to achieve the digitization of academic accounting education to ensure the quality of studies and the sustainability of the accounting profession; What we need to teach students to develop in a work-car environment characterized by human-machine interaction; How we teach our students to get involved in organizing the world and deciding on our future. The research is built from the perspective of a hermeneutical approach, because our own knowledge, impressions, thoughts and feelings are used in the research of the subject, the lessons learned within the World Bank's STAREP project, the Train the academics organized by ACCA, the deficiencies sometimes encountered at national and even local level on one hand and on the other hand the views and concerns of other scholars, researchers, specialists on the subject, so that we can finally frame an integral picture of this subject. But domestic literature is insufficient to develop and change accounting skills. In this regard, the research in question can bring important topics and open new topics of debate on teaching and learning accounting in a digital environment. CZU: [657:378]:004.9; JEL: M41, A22, O30.