Calitatea educației contabile în contextul integrării europene a Republicii Moldova

Abstract

The quality of accounting education in the Republic of Moldova is a critical factor in aligning the national higher education system with the European Higher Education Area (EHEA) and international standards established by the International Federation of Accountants (IFAC) and the European Qualifications Framework (EQF). This study employs a qualitative research approach, including document analysis, institutional reports, and comparative evaluation of curricula, to examine the normative, institutional, curricular, digital, and professional collaboration dimensions of accounting education. The findings indicate significant progress in modernizing legal and regulatory frameworks, enhancing quality assurance mechanisms through the National Agency for Quality Assurance in Education and Research (ANACEC), and harmonizing practices with the European Quality Assurance Register for Higher Education (EQAR). However, challenges persist, including gaps between graduate competencies and labor market requirements, insufficient integration of digital and ethical skills, and limited infrastructure for modern learning technologies. The study concludes that an integrated approach-combining curriculum updates, dual education programs, digital innovation, and stronger university-industry partnerships-is essential to improve educational outcomes. Developing a professional certification framework aligned with IFAC and EU standards will strengthen the competitiveness, sustainability, and international recognition of Moldovan accounting education. CZU: [657:378+371.214]:[006.44+061.1EU](478); JEL: M41, M42, M53