Naslov
Accounting Practical Experience as a Mean of University Education Improvement

Autori
Černe, Ksenija ; Zenzerović, Robert

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Transitional Challenges of EU Integration and Globalization / Čićić, M. et. al. - Sarajevo : Ekonomski fakultet Univerziteta u Sarajevu, 2008, 257-260

ISBN
978-9958-25-015-6

Skup
International Conference of the School of Economics and Business in Sarajevo - Transitional Challenges of EU Integration and Globalization

Mjesto i datum
Sarajevo, Bosna i Hercegovina, 09.10.2008. - 10.10.2008

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Accounting education; academic community; accounting profession; students’ perception of practical experience

Sažetak
Dynamic market changes are forcing accounting profession toward lifelong education in order to make accountants prepared to handle with increasing requests from their costumers that are considering accounting firms as the “ one stop shop” . In the basement of the accountants’ academic education there are courses from accounting, finance, entrepreneurship, informatics and organization. The knowledge received through attending mentioned courses is only one segment of broader knowledge and competences that professional accountants should have. The other segments that refer to professional skills, professional values, ethics and attitudes, should be received through various innovative education strategies that can be incorporated into teaching methods and curriculum. One of them includes cooperation of academic and professional community offering the possibility of practical experience as a way to enhance accounting education. In order to evaluate the state and perspectives of such interaction of theory and practice, the research among students and companies has been performed. The sample that was analyzed consist of all first year students from courses in finance and accounting, second year students from the same course that have had practical work and companies that have accepted students to do practical work. Research results present the first year students’ perceptions of importance of theory in accounting education ; their expectations of what will be required from them during the practise ; their expectations from practical work ; expected benefits of practical education that students are emphasising and their attitudes about the idea of introducing practical experience in academic education. All these elements are compared with students that have already done practical work (second year students) and practitioners from companies that have received them. Research results generally indicate that idea of practice, as a part of accounting education for all parts integrated in it, is considered as an exceptionally good idea that must be continued in future.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA