Educația contabilă în mediul universitar: provocări și perspective

Abstract

This paper proposes to determine the main challenges set for the university environment in general and accounting education in particular, as well as to identify the perspectives of competitiveness in the educational market. Higher education in the Republic of Moldova faces several barriers that affect its efficient functioning, among which are listed: the continuous reduction in the number of students, the consequences of the Covid-19 pandemic, the consequences of the war in Ukraine, the economic and energy crisis, technologies and digitization , artificial intelligence, the limited financial resources obtained depending on the way of financing higher education, the motivation and attraction of young teachers, etc. In addition to the mentioned, there is also fierce competition for university accounting education, because at most universities in the Republic of Moldova, study programs in accounting are present in the educational offer. In order to be competitive on the educational market, higher education institutions in the Republic of Moldova must focus on several aspects that would ensure the maintenance and development of the university in a competitive environment by applying strategies to attract and retain students, adapting to the requirements of the labor market by continuously updating the curricula, as well as increasing the university visibility at national and international level, by collaborating and creating partnerships with international universities for academic mobility, double degree programs and joint research projects. CZU: 657:378.14(478); JEL: I21, I23, M41; DOI: https://doi.org/10.53486/isca2024.41