Predarea disciplinei ”Contabilitate financiară” în învățământul superior: provocări și soluții

Abstract

In the context of constant challenges and rapid changes in the economic field, higher education faces the need to adapt its methods and educational content to prepare specialists capable of meeting market demands and technological advancements. This article aims to analyze the challenges encountered in teaching the "Financial Accounting" discipline in higher education and to identify solutions that can contribute to enhancing the educational process. The study conducted by the author identifies methodological and technological challenges within the financial accounting course and proposes innovative solutions, such as adapting teaching materials to the local and international context, improving collaboration between the academic and professional environments, and using technology in accounting education, including the use of interactive digital platforms. The main hypotheses identified suggest that implementing these methods can lead to a better understanding of accounting concepts by students and greater adaptability to professional requirements. The study’s conclusions are based on a critical review of previous research and an assessment of the impact that modern educational techniques have on academic performance in the field of financial accounting. JEL: M42; CZU: 657.41/.45:378.147(478); DOI: https://doi.org/10.53486/isc2024.19