Еколого-економічні аспекти підготовки фахівців спеціальності 'Облік і оподаткування'
| Autor: | M. V. Padyuka, U. P. Novak, H. A. Hovda, P. M. Garasym |
|---|---|
| Rok vydání: | 2018 |
| Předmět: |
Strategic planning
Teamwork Higher education business.industry media_common.quotation_subject Liability Legislation Audit Public relations Environmental education сучасні вимоги до фахівців спеціальності екологічна складова компетентностей екологічна відповідальність екологізація навчальних дисциплін формування еколого-економічного світогляду lcsh:SD1-669.5 General Earth and Planetary Sciences lcsh:Forestry business Senior management General Environmental Science media_common |
| Zdroj: | Науковий вісник НЛТУ України, Vol 28, Iss 9, Pp 9-15 (2018) |
| ISSN: | 2519-2477 1994-7836 |
| DOI: | 10.15421/40280901 |
| Popis: | Today, the competitiveness of graduates of higher education institutions of Ukraine is achieved not only by the high level of their theoretical knowledge and acquired practical skills, but also by the formation of a special world outlook for future specialists that allows them to think strategically, not only in consumer categories, but also with the awareness of environmental responsibility and the desire to preserve the environment for future generations. Therefore, we propose to review the modern approaches to studying in two ways – considering all economic and environmental aspects of training highly skilled professionals. Economic factors require considering the demands in studying process, which are addressed to accounting and tax experts in accounting, analysis, control, and management. They are summarized in the standards of higher education for the speciality "Accounting and Taxation". Important skills, along with the specific competencies that students need to gain during their studies, are communicative, continuous monitoring of changes in legislation and profession, teamwork, and also analysis and strategic planning. In general, the accounting and taxation specialist should combine high theoretical knowledge and acquired practical skills not only in accounting, analysis, control, but also in line with the level of senior management in finance, planning, and management. It is also important to understand the extent of liability (material, administrative and criminal) and the inevitability of its offense in violation of legislation or other normative documents. Awareness of the need to change the vectors of management of economic processes from purely consumer to environmentally oriented, led to the introduction the ecological component in educational process. Its need is confirmed by the revealed gaps in the complex studying of specialists on knowledge of environmental problems and ways of their solution, lack of information base on ecological and economic processes at enterprises, etc. The article proposes to supplement the list of professional competencies for bachelor and master levels, which would allow expanding the requirements for speciality experts of "Accounting and Taxation", taking into account environmental and economic factors. The activity of the Department of Accounting and Auditing in the context of environmental education is provided in three directions: educational (through the introduction of certain ecological and economic disciplines, as well as separate elements of ecologization into all types of educational work), research (articles, monographs and dissertations on ecological and economic subject), and educative (formation of the ecological culture of students). In general, the educational process in UNFU is aimed at transforming the specialists outlook from the consumer into environmentally oriented, with a high level of environmental responsibility. |
| Databáze: | OpenAIRE |
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