Necesitatea adaptarii educației contabile la cerințele erei 5.0: provocări, soluții și direcții de viitor în formarea profesională

Abstract

This study examines the problems and solutions of accounting education in the context of the changes that have taken place in the Era 5.0, which is characterized by sophisticated technologies and extensive digitalization. In this regard, through the literature we focus on those studies that analyze the challenges faced by higher education institutions when it comes to adapting study programs to the new demands of the labor market. The literature review also considers papers that examine necessary adaptations in curriculum, technology integration and skills alignment. Thus, using the Google Scholar search engine and the keywords "professional competences", "curricular changes", "ethical challenges", the top 10 articles published between 2023 and 2024 were selected for analysis. The analysis focuses on identifying the main trends and proposed solutions related to current trends and challenges. The results indicate that accounting programs require major changes to incorporate knowledge in data analytics, use of digital platforms and artificial intelligence. JEL: M41, M15, A22; CZU: 657:004.4; DOI: https://doi.org/10.53486/isc2024.09