DIDACTIC ASPECTS OF TEACHING ACCOUNTING IN HIGHER SCHOOL

The article considers didactic aspects of competence-based and interdisciplinary approaches to teaching accounting for university students. The author proves the necessity to improve the national accounting education aimed at cohesion of theory and practice, production of new knowledge, its spread a...

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Main Author: E. Y. Voronova
Format: Article
Language:English
Published: MGIMO University Press 2013-10-01
Series:Vestnik MGIMO-Universiteta
Subjects:
Online Access:https://www.vestnik.mgimo.ru/jour/article/view/1241
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author E. Y. Voronova
author_facet E. Y. Voronova
author_sort E. Y. Voronova
collection DOAJ
description The article considers didactic aspects of competence-based and interdisciplinary approaches to teaching accounting for university students. The author proves the necessity to improve the national accounting education aimed at cohesion of theory and practice, production of new knowledge, its spread and usage via innovation activities. The article criticizes traditional approach to typical problem-solving connected with calculations and memorizing double-entries for failing to develop student’s analytical skills. It also promotes case-studies to infuse knowledge and skills enabling students to professionally solve real life like problems which they are likely to face. The article also considers seminars in the light of communication and its frame to inform students of innovation theoretical concepts of accounting. In addition the author looks into changes in the role of the lecture teaching accounting as well as forms and methods of teaching accounting as well as forms and methods of teaching accounting due to access to IT. The article underlines the importance of increased autonomy and self-reliance of students. It also describes professional literature as a key information resource in accounting.
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spelling doaj.art-0877081907d74b3d8852059a5895866b2024-02-07T10:17:02ZengMGIMO University PressVestnik MGIMO-Universiteta2071-81602541-90992013-10-0105(32)27027510.24833/2071-8160-2013-5-32-270-275995DIDACTIC ASPECTS OF TEACHING ACCOUNTING IN HIGHER SCHOOLE. Y. Voronova0Moscow State Institute of International Relations (University), 76, Prospect Vernadskogo, Moscow, 119454, Russia.The article considers didactic aspects of competence-based and interdisciplinary approaches to teaching accounting for university students. The author proves the necessity to improve the national accounting education aimed at cohesion of theory and practice, production of new knowledge, its spread and usage via innovation activities. The article criticizes traditional approach to typical problem-solving connected with calculations and memorizing double-entries for failing to develop student’s analytical skills. It also promotes case-studies to infuse knowledge and skills enabling students to professionally solve real life like problems which they are likely to face. The article also considers seminars in the light of communication and its frame to inform students of innovation theoretical concepts of accounting. In addition the author looks into changes in the role of the lecture teaching accounting as well as forms and methods of teaching accounting as well as forms and methods of teaching accounting due to access to IT. The article underlines the importance of increased autonomy and self-reliance of students. It also describes professional literature as a key information resource in accounting.https://www.vestnik.mgimo.ru/jour/article/view/1241accountingdidacticsteachingcompetence-based approachinterdisciplinary approachproblem-solving connected with calculationsdouble-entrytestcase-studycommunication
spellingShingle E. Y. Voronova
DIDACTIC ASPECTS OF TEACHING ACCOUNTING IN HIGHER SCHOOL
Vestnik MGIMO-Universiteta
accounting
didactics
teaching
competence-based approach
interdisciplinary approach
problem-solving connected with calculations
double-entry
test
case-study
communication
title DIDACTIC ASPECTS OF TEACHING ACCOUNTING IN HIGHER SCHOOL
title_full DIDACTIC ASPECTS OF TEACHING ACCOUNTING IN HIGHER SCHOOL
title_fullStr DIDACTIC ASPECTS OF TEACHING ACCOUNTING IN HIGHER SCHOOL
title_full_unstemmed DIDACTIC ASPECTS OF TEACHING ACCOUNTING IN HIGHER SCHOOL
title_short DIDACTIC ASPECTS OF TEACHING ACCOUNTING IN HIGHER SCHOOL
title_sort didactic aspects of teaching accounting in higher school
topic accounting
didactics
teaching
competence-based approach
interdisciplinary approach
problem-solving connected with calculations
double-entry
test
case-study
communication
url https://www.vestnik.mgimo.ru/jour/article/view/1241
work_keys_str_mv AT eyvoronova didacticaspectsofteachingaccountinginhigherschool