Averina O.I.Doctor of Economics, professor, Head of Chair of the accounting, analysis and audit Ogarev Mordovia State University, Saransk, Russia oiaverina@mail.ru
Gorbunova N.A.PhD in Economics, Associate Professor of Chair of the accounting, analysis and audit Ogarev Mordovia State University, Saransk, Russia n_a_gorbunowa@mail.ru
Merkulova I.F.PhD in Economics, Associate Professor of Chair of the accounting, analysis and audit Ogarev Mordovia State University, Saransk, Russia mer_if@mail.ru
The transition to a two-tier education system and the accession to the Bologna process became the basis for reforms in higher education in Russia. On the one hand, the preparation of bachelors and masters has a number of positive features. This gives the opportunity to acquire education at various levels, to carry out an individual approach to learning and others. On the other hand the reform of education in Russia as a result of the introduction of a two-tier system has led to the emergence many problems. First of all, this is due to the need to preserve fundamental nature of education in Russia, integrating with science, the presence of original research schools. This article discusses the features of training bachelors and masters in economics. The article presents a number of arguments supporting the need for independent learning bachelors in «Accounting and Auditing». The main argument is that the curriculum and the standards Bachelor «Economics» are not suitable for the preparation of qualified accountants and auditors. Conclusions and suggestions the authors are confirmed results of discussions and interviews with teachers and students of the Faculty of Economics Bachelor «Economy».
Keywords: two-tier system of education, university school, educational standards, professional accountant and auditor
