System nauczania rachunkowości w USA

• Autorzy: Konrad Grabiński , Marcin Kędzior

Warianty tytułu

Accounting Education System in United States

• Języki publikacji: PL

Abstrakty

Omówiono czynniki które miały istotny wpływ na zmianę systemu nauczania rachunkowości w środowisku amerykańskim. Do tych czynników należą przede wszystkim ewolucja rachunkowości (standaryzacja), zaistniałe w ostatnich latach skandale (Enron, WorldCom), globalizacja oraz informatyzacja. Nowe tendencje, które pojawiają się w nauczaniu rachunkowości, to odejście od rutynowego, pamięciowego nauczania w kierunku bardziej twórczego procesu dydaktycznego, bazującego na aktywnym udziale w zajęciach oraz pracy grupowej nad niestandardowymi problemami (case mathod). Na końcu umieszczono program nauczania rachunkowości na Uniwersytecie Barkeley w USA.

EN

In the article accounting education system in United States has been presented and its evolution in the context of "Enron" crisis. Special attention has been focused on accountancy profession and its publicity, especially concerning trustworthiness issue. Secondly, the main determinants of accounting education system evolution have been identified: globalization, accounting development (theory and practice) and finally accounting computerization (i.e. Internet, ERP systems etc.). In the next part, new education methodological approaches have been characterized, including exemplified syllabuses. Finally, futurist challenges for education system have been pointed out, like i.e. XBRL (external Business Reporting Language) or CAATs (Computer Assisted Audit Techniques).(original abstract)

Słowa kluczowe

PL

Rachunkowość; Dydaktyka; Systemy nauczania; Szkolnictwo wyższe; Programy studiów

EN

Accounting; Didactics; Education systems; Higher education; Higher education curriculum

• Czasopismo: Prace Naukowe Akademii Ekonomicznej we Wrocławiu
• Rocznik: 2005
• Numer: nr 1079 Standardy edukacyjne rachunkowości : praktyka i stan badań
• Strony: 52--62

Twórcy

autor

Konrad Grabiński

autor

Marcin Kędzior

Bibliografia

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