Considerații privind structura și modul de predare-învățare a disciplinei „Politici și opțiuni contabile” la ciclul II – masterat

Abstract

This study investigates the structure and main teaching-learning methods of the accounting policies and options discipline. This discipline is essential for the professional development of highly qualified specialists in the field of accounting and auditing. The teaching and learning of this discipline examines the methods of selecting and developing accounting procedures and methods that can be applied by various types of entities in keeping accounts and preparing financial statements. To conduct this study, scientific research methods such as the analysis of the normative framework, the identification, grouping, comparison, and synthesis of information related to accounting policies and options were used. The study is based on national, european, and international accounting regulations, taking into account the teaching and learning requirements of accounting disciplines at the Master's level. The research results present recommendations for improving the content and teaching methods of the accounting policies and options discipline. JEL: M41, A22, A23; CZU: 657.1:[378.147.31+37.091.214](478); DOI: https://doi.org/10.53486/isc2024.18