MODERN PROBLEMS IN ACCOUNTING EDUCATION AND THEIR IMPACT ON THE ACCOUNTING PROFESSION

<jats:p>The transformation of teaching methodology is one of the most significant changes occurring in modern education systems and is mainly characterized by the transition from traditional teaching methods to digital learning models. For many years, traditional teaching methodology was based on a teacher-centered approach in which the teacher served as the primary source of knowledge, while classes mainly relied on lectures, explanations, and memorization. Although this approach proved effective during certain periods, it began to reveal its limitations in the context of the emergence of the information society, rapid technological development, and changing learner needs. The transition to digital education has established the foundation for a new stage in education. This transition is not limited only to the use of technical tools but also involves a radical renewal of the philosophy, objectives, and methods of teaching. In a digital learning environment, a learner-centered approach comes to the forefront, where students are not passive recipients of knowledge but active participants, researchers, and creative individuals. Online platforms, electronic resources, interactive programs, and multimedia tools make the educational process more flexible, accessible, and personalized. This transformation has significantly eliminated the time and space limitations of teaching. Through digital education, learners gain the opportunity to acquire knowledge anytime and anywhere, contributing significantly to the implementation of the lifelong learning concept. Digital education stimulates the development of skills such as critical thinking, problem-solving, collaboration, and information literacy. These competencies are among the key requirements of the modern labor market. At the same time, challenges such as digital inequality, disparities in technical infrastructure, and insufficient digital competencies among teachers still exist and directly affect the effectiveness of methodological transformation.</jats:p>