engleski

Accountig Education Students on Faculties of Management

Accounting education on the management faculties, is today focused on delivering the knowledgebased content, which should be brought into harmony with management knowledge needs. Educators have the important task of finding the best education methods for transferring new accounting knowledge over to students, and developing their professional skills, connected with new demands of 21st century accounting paradigm. The mission of implementing new methods in accounting education and examination process is to maximize the contribution of accounting academic’s teachers to prepare students for their future profession, stress on using accounting information. Students should not be trained to become experts in preparing, but have to be able using accounting information, and understand financial statements and operating segments reporting system, based on international and hospitality accounting standards. Therefore, instructional strategies will be focused on understanding the main problem of internal and external accounting reporting system, and to be successful in the decision making in their future profession. To meet the goals outlined for accounting education, more effective classroom instructional strategies are needed, more effective in the sense that the strategies develop the professional skills essential for today’s accounting students without sacrificing the knowledgebased content of the accounting curriculum. Therefore the purpose of this paper is to empirically assess tradeoffs, to consider the other side of the curriculum and teaching equation by surveying graduate accounting students. The research, on how students’ best acquire knowledge in Fundamental and Management Accounting, has been done at Faculty of Tourism and Hospitality Management Opatija (Croatia) twice, on year 2000 and 2010. The research findings will be compared with the similar research results in USA. The goal of this research is to identify and improve the best instructional and examination strategies in accounting for students on higher education – faculties for tourism and hospitality management, on the level of baccalaurean study.

higher education; instructional strategies; examination strategies; accounting students

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