Учебната практика по счетоводство и професионалната компетентност на студентите

Автори:
Страници: 52-60

Резюме:

The integrative tendencies in the education allow the realization of intra-subject and inter-subject integrations within the framework of the professional training in accounting. The integration helps to overcome the weaknesses in the educational process of future accountants, related to difficulties in applying theoretical knowledge in practice. The task of the research is to check the attitude of the practice to the professional competencies of the students in the specialty „Accounting and Control“, as well as the opinion of the students themselves and to highlight the trends in the development of professional training in the field. The focus of the present study is on the opportunities for overcoming the problems of vocational training of students majoring in „Accounting and Control“, who during a practical training course go through the performance of professional duties as „trainee accountants“. The effective linking of students’ theoretical knowledge and practical application of this knowledge would help to improve the quality of practical training in the subject area of accounting and the acquisition of a high level of key competencies and specific professional skills in future accountants.

Ключови думи:

Accounting profession; practical education; professional competences; integrativity in education.

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