Predarea disciplinei „Contabilitate manageriala” in faţa unor noi provocări

Abstract

The accounting reforms, as well as the major economic and social restructuring require from the students the knowledge of the accounting realities and practices. This in turn needs the modernization of the higher education process in the Republic of Moldova. In the present article, the author reveals the main directions of improvement of the teaching process of the Managerial accounting discipline in terms of implementing new accounting regulations.