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
References:
Kostin R.S. [Raising the competenecy of Economics graduates in accounting for smaller medical businesses]. Obrazovanie. Nauka. Kar'era: materialy 2-i Mezhdunarodnoi nauchno-metodicheskoi konferentsii [Proc. Int. Sci. Conf. Education. Science. Career]. Kursk, Universitetskaya kniga Publ., 2019, pp. 188–191.
Fedorchenko O.I., Fedorchenko T.A. [Cloud technology for classes of accounting]. Innovatsionnye tekhnologii v obrazovatel'nom protsesse: materialy 15-i Mezhdunarodnoi nauchno-metodicheskoi konferentsii [Proc. Int. Sci. Conf. Innovative Technologies in Education]. Kursk, Finansovyi universitet Publ., 2017, pp. 215–217.
Priobrazhenskaya V.V. [The impact of digital economy on accounting competencies development]. Finansovyi zhurnal = Financial Journal, 2019, no. 5, pp. 50–63. (In Russ.) URL: Link
Kamordzhanova N.A., Solonenko A.A. [Trends in the development of the accounting profession in the world of unstable economy]. Auditorskie vedomosti = Audit Journal, 2017, no. 1-2, pp. 120–133. (In Russ.)
Volkova O.N. [Some notes on the future of accounting as a profession and on academic discipline]. Auditorskie vedomosti = Audit Journal, 2017, no. 5-6, pp. 31–42. (In Russ.)
Kuz'mina T.M. [To the question of the vectors of development of professional accounting practices]. Auditorskie vedomosti = Audit Journal, 2017, no. 4, pp. 62–77. (In Russ.)
Soboleva G.V., Popova I.N., Terent'eva T.O. [Digital economy and its influence on specialist training in the field of accounting and audit]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2019, vol. 22, no. 4, pp. 464–480. (In Russ.) URL: Link
Kozlova T.V., Zambrzhitskaya E.S. [Digitization as the main trend in the development of accounting methodology]. Upravlenie organizatsiei, bukhgalterskii uchet i ekonomicheskii analiz: voprosy, problemy i perspektivy razvitiya: materialy IV Vserossiiskoi nauchno-prakticheskoi konferentsii [Proc. Int. Sci. Conf. Corporate Governance, Accounting and Economic Analysis]. Magnitogorsk, Magnitogorsk State Technical University Publ., 2019, pp. 40–52.
Serebryakova T.Yu. [Integrated accounting and reporting: Institutional approach]. Uchet. Analiz. Audit = Accounting. Analysis. Auditing, 2016, no. 2, pp. 24–34. URL: Link (In Russ.)
Kolchugin S.V. [Two key tasks of accounting]. Uchet. Analiz. Audit = Accounting. Analysis. Auditing, 2018, no. 3, pp. 30–39. (In Russ.) URL: Link
Kovalev V.V. [Whether accounting can be treated as a science: Retrospective of views and tendency]. Vestnik Sankt-Peterburgskogo universiteta. Ekonomika = St. Petersburg University Journal of Economic Studies, 2013, no. 2, pp. 90–112. (In Russ.)
Vardanyan S.A. [Basic development vectors of accounting and auditing through blockchain technology in the digital economy]. Nauchnoe obozrenie: teoriya i praktika = Science Review: Theory and Practice, 2017, no. 11, pp. 23–27. (In Russ.)
Guzov Yu.N., Soboleva G.V. [Digital technologies in accounting: Opportunities and difficulties in using the blockchain technology]. Audit, 2018, no. 4, pp. 22–25. (In Russ.)
Doroshkevich N.M., Martynova E.I. [Accounting, smart contract and blockchain]. Bukhgalterskii uchet: dostizheniya i nauchnye perspektivy XXI veka: materialy IV Mezhdunarodnoi nauchno-prakticheskoi konferentsii kafedry bukhgalterskogo ucheta universiteta [Proc. Int. Sci. Conf. Accounting: Achievements and Scientific Prospects of the 21st Century]. Yaroslavl, Kantsler Publ., 2018, pp. 51–56.
Filin S.A., Chaikovskaya L.A., Satymbekova K.B. [Innovative technologies in accounting]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2019, vol. 22, no. 4, pp. 393–408. (In Russ.) URL: Link
Ivanov A.V. [Changes in requirements for accounting competencies in the conditions of the digital economy]. Uchet i statistika = Accounting and Statistics, 2019, no. 2, pp. 86–93. (In Russ.)
Guthrie J., Parker Lee D. Whither the Accounting Profession, Accountants and Accounting Researchers? Commentary and Projections. Accounting, Auditing & Accountability Journal, 2016, vol. 29, iss. 1, pp. 2–10. URL: Link
Palesheva N.V., Zonova N.S. [The hands-on approach to raising professional competencies of economists majoring in accounting, analysis and auditing through software products of 1C: Enterprise 8]. Novye informatsionnye tekhnologii v obrazovanii: materialy 19-i mezhdunarodnoi nauchno-prakticheskoi konferentsii [Proc. Int. Sci. Conf. New Information Technologies in Education]. Kirov, Vyatka State University Publ., 2019, pp. 605–608.
Bystrova N.Yu. [The sectoral specifics of raising professional competencies of specialists majoring in accounting, analysis and auditing through the lens of implementing contemporary educational and professional standards]. Aktual'nye problemy sovershenstvovaniya vysshego obrazovaniya: materialy XIII nauchno-metodicheskoi konferentsii s mezhdunarodnym uchastiem [Proc. Int. Sci. Conf. The Current Issues of Higher Education Enhancement]. Yaroslavl, Yaroslavl State University Publ., 2018, pp. 42–44.
Potapova N.V. [The cognitive component in raising professional competencies of accountants]. Ekonomika. Bizness. Finansy = Economics. Business. Finance, 2018, no. 10, pp. 11–13. (In Russ.)
Davydova O.A. [Transformation of accounting functions in the digital economy]. Razvitie finansovykh otnoshenii v period stanovleniya tsifrovoi ekonomiki: materialy II Mezhdunarodnoi nauchno-prakticheskoi konferentsii [Proc. Int. Sci. Conf. The Evolution of Financial Relationships During the Origination of the Digital Economy]. St. Petersburg, SPBUME Publ., 2019, pp. 254–256.
Kozmenkova S.V., Zubkov D.D. [The draft professional standard on forensic accountant: The analysis of substance and identification of challenging issues]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Non-Profit Organizations, 2018, no. 24, pp. 17–24. URL: Link (In Russ.)
