Abstract:
The philosophy of accounting is changing as a result of new international regulations introduced in response to the negative effects of global warming. The position of specialist researchers is becoming increasingly important, as they must take into account the updating of accounting education and the optimization of accounting policies at entity level. Within this scientific approach, sustainable development and artificial intelligence have been the cornerstones in the search for solutions to improve financial and managerial accounting. Finally, it has been demonstrated that sustainable corporate governance policies developed on the basis of short-, medium-, and long-term objectives and risks are the basic support for ensuring sustainable accounting. CZU: [378:657](478):004.8; JEL: M14, M41, Q56
Description:
BÎRCĂ, Aliona și Gabriela Lidia TĂNASE. Preocupările învățământului superior contabil național în contextul sustenabilității și inteligenței artificiale = Concerns of the National Higher Accounting Education in the Context of Sustainability and Artificial Intelligence. Online. In: Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu, ediţia a 4-a, Chişinău, 14 noiembrie 2025: Culegere de teze științifice. Chişinău: SEP ASEM, 2025, pp. 43-46. ISBN 978-9975-168-57-1 (PDF). Disponibil: https://doi.org/10.53486/isc2025.11
