O analiză de conținut a noilor standarde de calificare profesională și implicații asupra învățământului universitar contabil

Abstract

The article addresses and analyses the content of qualification standards for higher education and the implications/prospect for strengthening accounting higher education to meet the needs of the sectoral labour market. In addition, it provides a process for encouraging change in accounting university curricula with reference to their content, learning outcomes, teaching, pedagogy, etc. As qualitative and quantitative research techniques, content analysis was used, through which the elements of the qualification standards were examined in order to highlight different characteristics in order to understand their essence. However, through this content analysis of the qualification standards, the aim was to determine answers to questions in which the text implies something and is not necessarily explicit. Since content analysis is methodologically approached as both a qualitative and a quantitative method, the authors use more qualitative content analysis of qualification standards, by which they answer the research questions: what are and why were new qualification standards needed? What/who were they developed for? What results were achieved by developing the qualification standards? What is to be done during the implementation period? CZU:[657:378.4]:[331.546:006.72](478); JEL: M40; DOI: https://doi.org/10.53486/isca2023.01