Apskaitos-finansų bakalauro studijų tobulinimo prielaidos
LTStraipsnyje ištirti šiuolaikinės darbo rinkos reikalavimai, keliami Lietuvos organizacijų buhalteriams. Aptartos bakalauro studijų programos, pagal kurias Lietuvos universitetuose ir neuniversitetinėse aukštosiose mokyklose rengiami apskaitos ir finansų specialistai. Pasiūlyta: visuose universitetuose taikyti savarankiškas apskaitos bakalauro studijų programas; daugumoje aukštųjų mokyklų taikyti integruotas apskaitos-finansų bakalauro studijų programas. Išdėstyti apskaitos-finansų studijų turinio gerinimo būdai: atnaujinti mokymo dalykų sudėtį; padidinti akademinių pratybų efektyvumų; iš esmės pagerinti profesinės veiklos praktiką; taikyti kompleksinę mokomąją auditorinę apskaitos-finansų tvarkymo praktiką. [Iš leidinio]Reikšminiai žodžiai: Apskaita; Bakalauro studijos; Finansai; Accounting; Bachelor studies; Finance.
ENArticle deals with the problem of improving the quality of accounting undergraduate studies. The objective of the research is to examine the quality of accounting undergraduate studies programme in Lithuania and to prepare proposals for its improvement. The research identified qualification requirements in modern labour market for accounting students. The authors analyzed financial accounting undergraduate study programmes in Lithuanian universities and colleges and indicated the necessary changes. We examined the needs for improving accounting undergraduate study programmes and provided the proposals to meet them.The main proposals are as it follows: all schools of higher education should prepare separate (independent) undergraduate programmes on accounting without any specialization; universities and colleges, which qualify students for accounting, should apply an integrated undergraduate programme on accounting and finance; undergraduate programs on accounting should include new subjects: introduction to asset evaluation as well as international accounting, internal audit law, accounting documentation and accounting organization; enhance students' practical training in accounting: to expand and intensify academic exercises and do them in small groups, to improve essentially the professional practice thus allowing students' access to any organization where the accounting work is carried out and create conditions to work independently in the main bars of accounting; to determine accounting and finance practice according to the data of a particular company, etc. [From the publication]
