CORRELATING TEACHING METHODS TO ACCOUNTING PRACTICES

Mihaltan Delia Corina and Radu Mărginean ()
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Mihaltan Delia Corina: 1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA

Annals - Economy Series, 2020, vol. 1, 148-154

Abstract: In a world that is in a continuous change we need to keep building up our profession and science – accounting. In order to become a good practitioner, a student will be influenced by many factors while focusing to become a good practitioner. In this work, we will focus on the teaching methods used during the years of university education. Because the accounting practices and tools are in a continuous development, the methods that can be use need to be adapted both to the content being taught and to the accounting practices and tools. We have to pay attention to the latter, because they are in a continuous development. We briefly present how informatics technologies influence accounting practices and demonstrate the paradigm shift that needs to take place in the minds of the students so that they learn to make the transition from only acquire theoretical knowledge to that of practical skills. During this process, we emphasize when and how some modern teaching methods can be implemented so that practical knowledge in accounting would be easily accessible for the students. In a highly technologized world, using appropriate teaching methods to the content intended to be taught can have a lot of benefits for students, such as increasing their interest and motivation, helping them to better understand the content, being more relevant to them and support them with visual aids in the process of learning.

Keywords: teaching methods; accounting practices; accounting knowledge; accounting development (search for similar items in EconPapers)
Date: 2020
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