Economic globalization has triggered profound transformations in higher education, creating the need to train specialists capable of meeting the demands of an interconnected and competitive global economy. The intensification ...

The efficient educational process requires university accounting training aligned with the needs of practical professional activity. The requirements for accounting education regarding the theoretical and practical skills ...

In the context of the globalization of the accounting profession, the alignment of university study programs with international education standards is an essential condition for the training of competitive specialists in ...

This paper analyses accounting education in the context of the digital transformation of the banking system, highlighting its impact on professional competencies, transparency, and institutional performance. Using qualitative ...

Social and climate crises, economic instability, increasingly competitive capital markets, and the demands of stakeholder and regulatory reporting requirements are just some of the reasons why more and more companies are ...

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 ...

Accelerated industrial transformations and the advancing digitalization of production systems call for a renewed approach to teaching management accounting in higher education. In this context, budgeting is not merely a ...

This study investigates the main aspects related to the teaching-learning of the discipline "Advanced Financial Accounting", which is necessary and important in the process of training specialists with master's degrees in ...

Adult education in the field of accounting and finance represents a key pillar in the development of human capital and the strengthening of economic culture in the Republic of Moldova. In the context of economic transformations, ...

Accounting provides accurate and meaningful information through which the decision-making process is assisted and becomes an important tool for social intermediation. Current trends manifested internationally in the field ...