engleski

Academic and Professional Community Cooperation in Function of Accountants’ University Education Improvement

In modern market environment characterized by dynamic changes, accounting profession is faced by increasing requests from different accounting information users. Academic accounting community is trying to harmonize with mentioned trends and it is faced with need to adjust accounting education to changing environment too. Receiving elementary knowledge and competences from accounting, finance, entrepreneurship, information technologies and broader knowledge from organization and business in general (what is ascertained in International education standard for professional accountants 2 – Content of professional accounting education programs) is the base of the accountants’ academic education. Although mentioned knowledge and competences are the elementary for accountants, they are only one segment of broader knowledge and competences that professional accountants should have. The other segments consist of professional skills, professional values, ethics, attitudes and practical experience. Most of these segments of knowledge and competences that accountants should poses can be received through academic education that include cooperation with professional community. Including professional community in process of academic education of accountants enable the students to confirm received knowledge and competences what extend the base of acquiring long life education. In this sense the research was performed among the students from courses in Finance, accounting and auditing, as well as among the professionals that were included in practical education of students. Establishing the cooperation among the academic accounting community and profession is the key of quality of academic education programmes which are determining the development of accounting profession in long run. Direction of accounting profession development should go along with shareholders information needs what makes the foundation for appropriate decision making on micro level of a single company and on a macro level or the level of state.

Accounting education; academic community; accounting profession

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