Training accounting specialists at Kaunas University of Technology Economics and Management Faculty : past, present and perspectives

LT[...] Straipsnyje apžvelgtas apskaitos specialistų vykdomas rengimo procesas Lietuvoje, mokymo proceso organizavimas pasitelkiant mokymo bazę, personalo kvalifikaciją, absolventų susidomėjimą apskaitos žiniomis. Taip pat analizuotas apskaitos disciplinų dėstymas Kauno technologijos universiteto Ekonomikos ir vadybos fakultete, aptarti apskaitos specialistų rengimą galintys įvertinti metodai, užtikrinantys kokybiškesnį apskaitos specialistų rengimo procesą. [...] Apžvelgus apskaitos mokymo procesą Ekonomikos ir vadybos fakultete, gali būti suformuluotos tokios rezultatus apibūdinančios išvados: - KTU Ekonomikos ir vadybos fakulteto apskaitos katedra įvairiapusiškai rengia apskaitos specialistus bakalauro ir magistratūros studijų programose. - Apskaitos studijų programos yra pakankamai populiarios tiek bakalauro, tiek ir magistro studijų pakopose ir studentų skaičius išlieka stabilus, nepaisant to, kad mažėja studijuojančiųjų universitetuose Lietuvoje. [...] - Katedroje yra sukurta pakankama mokymo bazė, kurią užtikrina nemažai mokymo priemonių, taip pat dėstytojų kompetencija ir jų patirtis atliekant praktinius ir taikomuosius tyrimus. [...] - Vadovaujantis paskutinėmis universitetų valdymo tendencijomis, galima teigti: apskaitos specialistų rengimo ir mokymo procesas gali būti tobulinamas tik supratus, jog egzistuoja reikšmingas ryšys tarp apskaitos padalinyje atliekamų mokslinių tyrimų, taikomosios veiklos ir studijų. Siekiant užtikrinti adekvatų ryšį tarp šių veiklų, apskaitos padalinį reikėtų vertinti taikant sudarytą kiekybinių ir kokybinių rodiklių matricą, tinkamai atspindinčią padalinio strategijos, perspektyvų ir veiklų rodiklių sąsajas. [Iš leidinio]

ENAccounting provides data on the company's performance, finance flows, and this information is used to evaluate the company's performance, to make management decisions and future plans; therefore, accounting can very well be called universal or international business language. The success of any major international company, individual trader, or public organization depends on the knowledge of accounting conceptions and practice. Sceptics can maintain that accounting is strongly regulated by the legal basis, business accounting standards, so, the competence of the accountants depends on their knowledge and practical skills. Accounting requires constant research, the results of which facilitate forming the legal basis of accounting and accounting policy not only at the level of the enterprise, but, also at the state level, correcting and developing accounting standards, forming accounting systems for companies' management as well as study of their practical implementation. The problems of accounting lead to the necessity of research, and the latter requires practical results. All this helps to raise the qualitative level of accounting teaching and provide knowledge to future specialists. As economy is in the process of development and changes, modern knowledge society is formed, which changes the qualitative and quantitative requirements raised for specialists of accounting. In training specialists many different problems arise. [...] Starting with the year 1998, accounting modules were delivered as subjects of general education throughout the University.In order to train high-skilled specialists in accounting, an appropriate educational basis is necessary. It includes rooms for teaching, teaching facilities, text books, computer programs, lecturers' skills and knowledge. The Department of Accounting carries out research, provides consultations to organizations and businessmen in implementing the results of research. This number is an indication of the skills of the lecturers. On performing analysis of legal environment of accounting and researches, the Department trained and published 32 educational books designed for accounting modules. To evaluate the training process of accounting specialists, evaluation models were applied, by means of methods of strategic planning, perspectives studies, education criteria of Malcolm Baldridge National Quality Award and balanced indexes, the index system was worked out enabling coordination of indexes of studies, research and applied activity. There is no doubt that benefit of the assessment system under the current economic conditions is undeniable; scientific literature highlights different scientific and practical research results related to assessment. This is very important as diversified activities are developed in all areas with the aim to occupy leading positions. The implementation of the assessment model is going to require a lot of expenditure, nevertheless, it will be beneficial not only for the university, but also, for the study process. With regard to new theories, accounting management methods, business practice and regulation of legal environment, the training of specialists will be more consistent. [From the publication]

• Edukologija / Education
• Vadyba / Management
• Ekonomika / Economics