Învățământul superior contabil în ASEM: aspecte distinctive

Abstract

This research presents the distinctive aspects of higher accounting education offered by the Academy of Economic Studies of Moldova (AESM), arising from the requirements faced by accounting education in higher education in the Republic of Moldova (RM). The topicality of the research is determined by the continuous changes in the regulatory framework of: higher education in the Republic of Moldova, accounting organization, requirements for the accounting profession established at the international level and not least by the transformations of economic processes, artificial intelligence, etc. The purpose of this research is to examine what are the offers of studies in the accounting field within AESM and what challenges are presented. The following scientific research methods were used in the study: analysis of the regulatory framework in higher education in the RM, synthesis of information on the organization of university accounting education in AESM, comparison to identify distinctive features, deducing challenges regarding dual and distance learning for accounting education. JEL: M40, M41, A22, A23; CZU: [657.1:378.147]:(478); DOI: https://doi.org/10.53486/isc2024.04