Training of future accountants in higher education institutions of Ukraine

Анотація

The article discusses some issues of teaching students the specialty "accounting". The disciplines that were taught to future accountants in the 50s, 70s, 80s and in independent Ukraine are considered. Thus, it is possible to study the genesis of education of accountants in relation to the requirements of the time and economic situation. The clearly demonstrated difference between compulsory (fundamental) disciplines and auxiliary (elective, credit) disciplines clearly shows at what time which disciplines were considered the most important and which were secondary. Accounting theory should be a set of postulates, methods, limitations/exceptions used in the study of accounting, its maintenance, as well as in the preparation of financial and management reporting. Moreover, the “embedded” basic knowledge should further contribute to individual professional development! The author emphasizes the need for a systematic study of the curricula of higher educational institutions (using a clear example of the curriculum of the specialty “Accounting and Analysis of Economic Activities” of the Kyiv Institute of National Economy named after D.S. Korotchenko, approved in 1982). ) in order to rethink the number of disciplines, the definition of hours (active and passive) and the sequence of teaching disciplines. Some problems are identified regarding disciplines that can be excluded from curricula (second foreign language, physical education) and transferred to electives. Instead, the curriculum could be filled with individual disciplines (professional ethics of accountants and auditors, organization of accounting and reporting, etc.) to acquire professional competencies. Any revision of the current curriculum should be based on one thing - what new requirements for accounting and reporting, for an accountant, what changes have occurred in the country and in the world! And what kind of accountant is needed today, and most importantly for the future, with what knowledge and skills for practical work.

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