Necesitatea adaptării curriculumului învățământului superior din domeniul contabilității la cerințele economiei actuale

Abstract

The subject of this research is the analysis of the need to align the higher education curriculum in the field of accounting with the requirements of the current economy. The objectives of the research are to see if the theoretical training acquired in the university environment responds to the needs required on the labor market, as well as the main suggestions for updating the accounting higher education curriculum. The applied methodology consists in the analysis of specialized literature in the field of accounting, with the aim that the results obtained help to identify possible incompatibilities between the current curriculum and the requirements of employers. The data analysis suggests the need for a curricular update that includes transversal skills and continuous learning to facilitate the rapid integration of graduates into the labor market. The research results provide recommendations regarding the adaptation of current socio-economic educational policies, as well as the collaboration between higher education institutions and the business environment, to ensure the relevance and topicality of the university curriculum. JEL: M41, I23; CZU: [657.1:378.091.214]:004.4; DOI: https://doi.org/10.53486/isc2024.08