Digitalizarea educației contabile: între competențe, calitate și capital intellectual

Abstract

The digital transformation of accounting education reshapes how competencies are formed, quality is ensured, and intellectual capital is generated within universities. This study explores how accounting education in Romania and Europe adapts to technological change, focusing on the development of digital and analytical skills aligned with the labor market. The methodology combines content analysis of recent studies (2020–2025) and synthesis of official data from higher education reports. Results indicate a progressive integration of digital tools—AI, data analytics, and cloud systems—but with persistent gaps in infrastructure and faculty training. Digital transformation enhances human and structural capital, yet its potential remains underused in curricular innovation and performance measurement. The study emphasizes the need to align accounting education with the digital economy by strengthening digital competencies and embedding intellectual capital management as a quality pillar. CZU: 004:[378:657]+005.336; JEL: M41, I23, O32