Educația contabilă, între digitalizare și criza generată de pandemia de COVID-19
Rezumat: The present article represents an analysis regarding the effects of the current challenges posed mainly by digitalisation, but also by the COVID-19 pandemic crisis, on professional bodies and the continuing professional development of their members. In the constant fight for adaptation and survival carried out both in their own interest and in that of their business clients, professional accountants must find solutions to make the best decisions and to optimize their activity in order to meet the current market requirements. There is a need for a long-term vision that focuses on the accounting education, based on the development of new accounting skills that go beyond the traditional ones and that may result in the transition from retrospection to forecasting.
Termeni-cheie: profesionist contabil; educație; dezvoltare profesională continuă; digitalizare; pandemie
Clasificare JEL: A20, A29, M41, O33, H12 | Pagini: 3-8
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