Apskaitos ir audito specialistų rengimo ir jų pasitenkinimo studijomis analizė Vilniaus universitete (1990-2012 m.)

LTBuhalterio ir auditoriaus profesijos dabartinėmis laisvosios rinkos sąlygomis tapo labai svarbiomis ir prestižinėmis. Siti profesijų specialistai nemažai prisideda gerindami įmonių finansinius rezultatus, tęsdami ir plėtodami verslą. Ši profesija reikalauja aukštos kvalifikacijos, atsakomybės ir nuolatinio tobulėjimo. Straipsnyje nagrinėjamas Vilniaus universiteto Apskaitos ir audito katedros vaidmuo rengiant aukštos kvalifikacijos apskaitos ir audito (bakalaurų ir magistrų) specialistus. Pateikiami ir analizuojami duomenys apie buhalterinės apskaitos specialistų išleidimą 1990-1996 metais studijuojant pagal modifikuotas tarybines mokymo programas (1044 absolventai), 1995-2012 metais pagal naujas programas parengtus apskaitos ir audito bakalaurus (1770 absolventų) ir 1997-2012 metais - apskaitos ir audito magistrus (744 absolventai). Nagrinėjamos bakalaurų ir magistrų studijų programos, jų tarpusavio ryšiai, studentų pažangumo ir pasitenkinimo studijomis apklausos rezultatai, apskaitos ir audito bakalaurų bei magistrų pasiūlymai dėstytojams. [Iš leidinio]Reikšminiai žodžiai: Apskaita; Auditas; Pasitenkinimas studijomis; Specialistų rengimas; Accountant; Accounting; Accounting and audit specialists' training; Auditor; Audits; Preparation of Specialists; Satisfaction with studies; Student satisfactions with studies; Training of specialists.

ENAccountant and auditor professions have become very important and prestigious in the current free market economy. These specialists have a considerable effect on the companies’ financial results, business continuity and expansion potential. However, this profession requires high qualification, responsibility and continuous improvement. This article analyses the role of the Vilnius University Accounting and Audit Department in preparation of high quality accounting and audit specialists, both at bachelor and master levels. Analysis is based on data on accounting specialists preparation during the following periods: 1990-1996 studying based on modified Soviet study programmes (1044 graduates), 1995-2012 (1770 bachelor graduates) and 1997-2012 (744 master graduates) based on new learning plans. The bachelor and master study programmes, their inter-relation, student results and satisfaction with the study programmes, as well as suggestions for the improvements are analysed. In preparation of qualified accounting and audit specialists it is very important to continuously develop the subject and pedagogical qualifications of lecturers, apply and develop the concept of a good lecturer, motivate creative cooperation between students and lecturers. To increase satisfaction with the accounting and audit studies it is important to use modem information technologies, advanced teaching methods that foster thinking and creativity, various pedagogical methods to sustain and increase students’ motivation. [From the publication]

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