Educația contabilă pentru un viitor sustenabil

Abstract

In the context of global transformations generated by climate change, social responsibility and ethical challenges, sustainable accounting education becomes a fundamental pillar in the training of professionals capable of contributing to the development of a responsible and balanced economy. In the Republic of Moldova, interest in integrating the principles of sustainable development in higher education has intensified in the last decade, including in the field of accounting. This study highlights the importance of modernizing the university curriculum by including topics on non-financial reporting, environmental performance assessment and social responsibility of entities. The analysis of international good practices demonstrates that the Republic of Moldova has a favorable framework for adapting successful educational models from other countries, in order to prepare a new generation of accountants oriented towards sustainability. It is recommended to strategically reform the curricula to develop green, ethical and critical skills, essential for a modern and responsible accounting profession. CZU: 378.633:657; JEL: I21, I23, M41