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ИД «Финансы и кредит»






International Accounting

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Challenging aspects of professional competencies of accountants and mastering them at different educational levels

Vol. 23, Iss. 2, FEBRUARY 2020

Received: 3 February 2020

Received in revised form: 5 February 2020

Accepted: 7 February 2020

Available online: 14 February 2020


JEL Classification: М40

Pages: 190–205


Serebryakova T.Yu. Cheboksary Institute of Cooperation, Branch of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation


Subject The article discusses controversies in secondary vocational training of accountants, which make its more difficult for students to master necessary professional competencies.
Objectives The study examines professional competencies of accountants and learning opportunities on the assumption that professional competencies do not completely match those pronounced in respective educational standards.
Methods The study employs general scientific methods. Relying upon the systems approach and logic generalization, I systematize prevailing views of educational issues in the country and abroad. I carried out the analysis to identify common features and specific traits. The synthesis of results and modeling help outline my recommendations on the improvement of the competence-based education strategy.
Results Undeniably, the professional community should revise the professional standard for accountants and educational standards on accounting as part of Federal State Educational Standards for Higher Schools of Economics.
Conclusions and Relevance In the professional standard, professional functions should be adjusted for educational levels, while educational standards should be more consistent with professional ones. The findings may contribute to the competence-based approach to training of accountants in colleges and higher schools. They also can serve for scientific and professional purposes to refine educational and professional standards for accountants.

Keywords: accountant, professional competence, professional standard, accounting, educational program


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