PROBLEMS OF THE ACCOUNTING DISCIPLINES TEACHING METHODOLOGY

Abstract

Introduction. Labor market places high demands on accounting and analytical workers in present conditions of fierce competition, rapid technological progress, growth of information resources, and globalization of life phenomena. Accountants must have high practical skills, creative approach to solving tasks, ability to solve problem situations and to adapt quickly to changes in the legislative sphere and market economy, etc. To prepare high-quality accountants, it is necessary to investigate problems concerning the improvement of teaching methods of accounting disciplines, taking into account the peculiarities of modern society development and the economic needs. Methods. To achieve this goal, the following methods were used: analysis and synthesis, induction and deduction, generalization and comparison (during theoretical generalizations and formulation of conclusions); systematic approach (in studying the forms of conducting training sessions considering accounting specifics). Results. It is substantiated the necessity of educator’s role increasing during the teaching of accounting disciplines for the purpose of state economic development, intellectual development of the nation, and increasing the accounting specialists professional competence. A number of problems of methodical nature are disclosed influencing the training of accountants and improvement of specialists training quality. The importance of using active teaching methods is considered. With the aim of increasing students' knowledge acquisition, different kinds of lectures, practical, laboratory and seminar classes are described, characterized and systematized. Modern approaches to improving the professional training of accounting specialists are considered. Discussion. Prospects for further research are to improve the methodology of conducting various forms of training for the development of accounting specialists critical thinking style and promotion of their life-long education.