Educația contabilă în contextul instabilității fiscale: formarea competențelor pentru un mediu economic impredictibil

Abstract

This study examines how fiscal instability influences the requirements for professional accounting competencies within an economic context marked by legislative volatility. Methodologically, the research employs a documentary and comparative analysis of Romania’s fiscal framework, correlated with the academic literature on accounting competencies and educational transformation in the digital economy. The findings indicate a significant increase in the frequency of fiscal changes, directly affecting compliance processes and the responsibilities of accounting professionals. The instability has created the need to redesign university curricula and lifelong learning programs by integrating fiscal risk thinking, ethical conduct, and digital literacy. The study contributes by offering an integrated perspective on the link between fiscal instability, educational performance, and professional adaptability, providing arguments for developing an educational model focused on resilience and innovation. CZU: [378:657]:336.22; JEL: M15, I11, O32