Inovație în educația contabilă: integrarea analizei financiare avansate în formarea competențelor viitorilor specialiști

Abstract

Rapid changes in the economic environment and the expansion of digitalization require the adaptation of accounting education so that university training meets the current demands of the profession. The research examines the integration of advanced financial analysis into student training to develop the analytical skills necessary for modern decision-making. The methodology is based on a qualitative analysis of recent literature, international models of curriculum modernization, and recommendations from professional bodies. The results indicate the persistence of traditional approaches, centered on repetitive exercises and fragmented content, which limit the capacity for complex interpretation. An educational framework is proposed that combines advanced analytical tools, applied scenarios, digital platforms, and an interdisciplinary perspective. The conclusions show that the modernization of accounting education supports the training of specialists capable of analyzing financial dynamics, assessing risks, and supporting the innovation initiatives of entities CZU: 001.895:[378:657];. JEL: M41, I23, O32, A22