Competențele educaționale în promovarea sustenabilității: noi repere pentru contabilitatea managerială

Abstract

This research analyzes the impact of sustainable development on the educational process in higher education. The focus is on the specifics of teaching managerial accounting, a discipline that requires the integration of systemic thinking, an interdisciplinary approach and innovative methodologies. Based on a comparative analysis of educational skills, in the article are highlighted the main challenges faced by today’s teachers and are proposed directions for improving the curriculum support. In the context of new economic development conditions, management accounting is no longer just a tool for analysis and control. The development of the skills that students need in a "green economy" is crucial for the practical orientation of the discipline-learning to recognize the interdependence between financial and non-financial indicators. CZU: 657.3:504:378.02; JEL: М41, Q01