Redefinirea învățământului contabil în contextul provocărilor secolului XXI

Abstract

This paper examines the impact of rapid changes in technology and the labor market on higher education, highlighting the need to adapt accounting curricula to new technologies, such as artificial intelligence, blockchain and big data, to prepare students for a professional environment in more and more digitized. Among the main challenges found in the specialized literature are the integration of new technologies in study programs, the development of teaching methods that correspond to the preferences of new generations, as well as the security of online data. Among the solutions proposed in this paper, we mention the modernization of teaching methods through tools such as case studies, practical projects, together with the modernization of the education program and the introduction of interdisciplinary subjects. Such learning models would prepare students with up-to-date skills and the possibility to apply theoretical knowledge in real contexts, developing their critical thinking and innovation capacity. In addition, the specialized literature emphasizes that the effective involvement of students in the learning process and the integration of new technologies in education are the key variables to make accounting education adaptable and relevant in the contemporary context. JEL: M41; CZU: [657.1:378.147]:004.4; DOI: https://doi.org/10.53486/isc2024.03