Probleme aferente predării disciplinelor contabile la specialitățile economice

Abstract

The mission of teaching accounting subjects to economic specialties within higher education institutions resides in the formation of the skills and competencies necessary for young specialists for their immediate employment after graduating from university. The purpose of the given paper is to establish the problems that arise in the teaching of accounting subjects for economic specialties (with the exception of the Accounting specialty) within higher education institutions. Starting from the small number of accounting subjects and the small number of hours, the volume of accounting information based on specific accounting procedures and principles is very difficult to capture the interest of students from other economic specialties to master these subjects after general economic training. JEL: A22, I25, M40; CZU: 657:378.147(478); DOI: https://doi.org/10.53486/isc2023.19