Contabilitatea intermediară în procesul de formare a competenţelor iniţiale profesionale la studenţii contabili

Abstract

This paper presents the result of a survey on the required knowledge, skills, and pedagogy for accounting education as perceived by accounting practitioners, teachers, and students. In the midst of numerous accounting reform reports declaring that the memorization of accounting facts will no longer suffice, global economies have increased the pressure on universities to develop higher-order thinking skill curricula. In contrast to the passive reception of knowledge of teacher-centered classrooms, this style of teaching promotes active, student-centered learning. Importantly, a myriad of critical and creative thinking techniques, activities, and examples are detailed for developing accounting curricula in accordance with these views.