REQUIREMENTS FOR UNIVERSITY ACCOUNTING EDUCATION IN CONVERGENCE WITH INTERNATIONAL STANDARDS
Valentina PALADI, Lica ERHAN* Universitatea de Stat din Moldova *Academia de Studii Economice din Moldova
Abstract
The evolution of society and accounting has imposed new requirements on accounting university education. The
role of the professional accountant has changed enormously in the entity, from a simple operator who records economic transactions to that of a strategic advisor in business administration, able to prepare, understand and present financial- accounting information in a clear way in order to facilitate the decision-making process. In this context, the requirements for quality accounting education have also increased. In this article, we have detailed the requirements for national accounting education in convergence with International Education Standards. The present study included a comparative analysis of the curricula content from the "Accounting" specialty from Moldova State University and the Academy of Economic Studies of Moldova, in convergence with the requirements of the accounting profession imposed by International Education Standards.
Keywords: accounting profession, professional skills, fields of knowledge, International Education Standards, teaching-learning process.
