Accounting Education: Current State and Prospects of Domestic Higher Education

Introduction: the problem of reforming the higher economic education in the field of training accountants and auditors is currently very relevant. Of particular interest in this context is the study of the current state and prospects for the development of the accountant profession and the tasks tha...

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Main Authors: Olga I. Averina, Natalia F. Kolesnik, Olga N. Sveshnikova
Format: Article
Language:Russian
Published: National Research Mordova State University 2017-09-01
Series:Интеграция образования
Subjects:
Online Access:http://edumag.mrsu.ru/content/pdf/17-3/14.pdf
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author Olga I. Averina
Natalia F. Kolesnik
Olga N. Sveshnikova
author_facet Olga I. Averina
Natalia F. Kolesnik
Olga N. Sveshnikova
author_sort Olga I. Averina
collection DOAJ
description Introduction: the problem of reforming the higher economic education in the field of training accountants and auditors is currently very relevant. Of particular interest in this context is the study of the current state and prospects for the development of the accountant profession and the tasks that face a modern accounting education. The purpose of the article is to assess the current state of preparation of accounting staff and the rationale for proposals for the formation of an educational trajectory in the field of training accountants and auditors, based on the priority of long life education, instead of education for life. Materials and Methods: during the research, general and special methods of scientific knowledge such as analysis and synthesis, scientific abstraction, dialectical, systemic, structural-functional, comparative and statistical methods were used. Results: we examined the current trends in the development of accounting education around the world and analysed the main differences. With the help of a random survey of students and employers, positive and negative aspects of the training programmes were revealed. The concept of transition to the accounting education throughout life (lifelong learning) is substantiated. Discussion and Conclusions: the purpose of accountants’ education is to nurture highly qualified professionals. This goal determines the direction and form of the learning process. The authors of the article give recommendations for improving accounting education in coordination with state programmes and professional requirements.
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spelling doaj.art-91cbc0de78b944aebef1a41070238ce42022-12-21T19:24:29ZrusNational Research Mordova State UniversityИнтеграция образования1991-94682308-10582017-09-0121354656210.15507/1991-9468.088.021.201703.546-562Accounting Education: Current State and Prospects of Domestic Higher EducationOlga I. Averina 0Natalia F. Kolesnik1Olga N. Sveshnikova2National Research Mordovia State UniversityNational Research Mordovia State UniversityNational Research Mordovia State UniversityIntroduction: the problem of reforming the higher economic education in the field of training accountants and auditors is currently very relevant. Of particular interest in this context is the study of the current state and prospects for the development of the accountant profession and the tasks that face a modern accounting education. The purpose of the article is to assess the current state of preparation of accounting staff and the rationale for proposals for the formation of an educational trajectory in the field of training accountants and auditors, based on the priority of long life education, instead of education for life. Materials and Methods: during the research, general and special methods of scientific knowledge such as analysis and synthesis, scientific abstraction, dialectical, systemic, structural-functional, comparative and statistical methods were used. Results: we examined the current trends in the development of accounting education around the world and analysed the main differences. With the help of a random survey of students and employers, positive and negative aspects of the training programmes were revealed. The concept of transition to the accounting education throughout life (lifelong learning) is substantiated. Discussion and Conclusions: the purpose of accountants’ education is to nurture highly qualified professionals. This goal determines the direction and form of the learning process. The authors of the article give recommendations for improving accounting education in coordination with state programmes and professional requirements.http://edumag.mrsu.ru/content/pdf/17-3/14.pdfaccountingeducationBologna processeducational standardsbachelor’s degreemaster’s degreeeducational trajectory
spellingShingle Olga I. Averina
Natalia F. Kolesnik
Olga N. Sveshnikova
Accounting Education: Current State and Prospects of Domestic Higher Education
Интеграция образования
accounting
education
Bologna process
educational standards
bachelor’s degree
master’s degree
educational trajectory
title Accounting Education: Current State and Prospects of Domestic Higher Education
title_full Accounting Education: Current State and Prospects of Domestic Higher Education
title_fullStr Accounting Education: Current State and Prospects of Domestic Higher Education
title_full_unstemmed Accounting Education: Current State and Prospects of Domestic Higher Education
title_short Accounting Education: Current State and Prospects of Domestic Higher Education
title_sort accounting education current state and prospects of domestic higher education
topic accounting
education
Bologna process
educational standards
bachelor’s degree
master’s degree
educational trajectory
url http://edumag.mrsu.ru/content/pdf/17-3/14.pdf
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AT nataliafkolesnik accountingeducationcurrentstateandprospectsofdomestichighereducation
AT olgansveshnikova accountingeducationcurrentstateandprospectsofdomestichighereducation