July 1, 2025EconomicaOpen Access

Management Accounting in Higher Education Institutions in the Republic of Moldova: between Perception, Reality, and the Imperative of Transformation

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Empirical study reveals gaps in management accounting implementation in higher education institutions, indicating a need for transformation.

Practical implementation of management accounting remains inconsistent despite positive perceptions among stakeholders.
Approximately 70% of executives recognize the benefits of management accounting, yet actual use is notably low within institutions.
Questionnaire data collected from financial and accounting professionals sheds light on the existing challenges in management practices.
This gap may hinder the development of effective accounting systems, highlighting the need for adapting to current economic requirements.

Liliana Țurcanu (2025) studied this question.

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Empirical study reveals gaps in management accounting implementation in higher education institutions, indicating a need for transformation.