Educația contabilă în contextul digitalizării sistemului bancar

Abstract

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 research methods such as document analysis and interviews with banking professionals and academics, the study demonstrates how digitalization reshapes the role of accounting education in training specialists capable of adapting to new technologies, managing financial data efficiently, and ensuring ethical governance. The findings show that integrating digital competencies into accounting curricula is crucial for the modernization of the banking sector and for aligning Moldova’s financial education system with European standards. Sustainable digital transformation requires not only technological advancement but also a rethinking of educational models, continuous professional training, and strong institutional cooperation between universities, banks, and regulators. CZU: [378:657]:[004:336.71]; JEL: G21, M41, O33, K23