PhD Marsida MORINA is a professor of Accounting in Finance-Account Department at University of Elbasan “Aleksander Xhuvani”. She has an experience as a lecturer since 2006. She received PhD in Economics Science, account profile at 2016. Her interest field is Accounting, National Accounting Standards, IFRS. She is the author of many publications on several professional journals and She has participated in many international conferences with interesting topics in accounting, finance, accounting standards. She also is a member of Editorial Board of Academic Journal of Accounting and Finance. Her work in accounting explores different areas of accounting research, benefiting from diverse international perspectives. Dr. Morina is actively involved in the Erasmus+ program, which enhances her research through European partnerships and academic exchanges. Through Erasmus+, she contributes to cross-border knowledge sharing and fosters a global approach to accounting education and research. Her dedication to international collaboration strengthens both her academic work and her ability to prepare students for the global business environment.