Buhalterio profesinio įvaizdžio ir jo prestižo įtakos apskaitos specializacijos pasirinkimui universitetuose vertinimas
LTEgzistuojant iš dalies didelei konkurencijai ne tik aukštojo mokslo sektoriuje, tačiau ir šalies rinkoje, vis aktualesne problema tampa plataus profilio apskaitos specialistų paruošimo poreikis, kuriam, kaip parodė atliktas tyrimas, įtakų daro profesinis įvaizdis ir jo prestižas. Straipsnyje identifikuoti veiksniai, lemiantys apskaitos specializacijos pasirinkimų universitetinėje vadybos studijų programoje. Remiantis šia informacija, įvertinama buhalterio profesinio įvaizdžio ir jo prestižo įtaka apskaitos specializacijos pasirinkimui. [Iš leidinio]Reikšminiai žodžiai: Apskaitos specializacija; Buhalterio prestižas; Profesinis įvaizdis; Accountant's prestige; Accounting prestige; Accounting specialization; Professional image.
ENMany higher academic educational institutions, subject to modern-day moods of academic and scholarly system rearrangements, face the problem of speciality and specialization attraction, the selection of which, as the results of previous empirical surveys reveal, is influenced by professional image and prestige. Currently existing conditionally negative professional image and prestige of accountant in the society determines new empirical surveys both on a world scale and in Lithuania. Thereby, the main aim of the article is to present a research concerning the influence of the accountant's image on the selection of accounting specialization in the program of management studies. The results of questionnaire survey and scientific literature analysis revealed that the selection of specialization for students of management studies is significantly influenced by the society's evaluation of accountant's image and prestige. The latter, as the results of the research carried out in the USA demonstrate, depends not on the value of payment received, as it is thought to be in Lithuania, but on the employment potential, professional preparation of specialists and image and prestige of academic institution.Selection of students' specialization is also influenced by deficiency of information regarding the practical benefit the accounting specialization provides and the growing number of accountants who have passed qualification courses, which also distorts the attitude of business subjects towards the demand of the wide profile specialists. [From the publication]
