IMPROVING THE PRACTICAL ACCOUNTING SKILLS OF STUDENTS BY USING APPROPRIATE TEACHING METHODS

Delia Corina Mihălțan
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Delia Corina Mihălțan: „1 Decembrie 1918” University of Alba-Iulia, Romania

SEA - Practical Application of Science, 2020, issue 23, 183-189

Abstract: This paper analyses how the student will be influenced by specific factors on the path of becoming a good practitioner. There is a need to keep sustaining and developing the profession of accounting in a world of continuous innovation. Therefore, this study is built upon the hypothesis that certain teaching methods used by teachers can help the student better acquire practical skills in accounting, as a technical discipline. The competences followed by academic programmes are in accordance with the IAESB International Education Standards and involve the acquirement of practical skills in accounting. This study focuses on the added value of some specific teaching methods to the practical skills gained by students as these methods are applied. The empiric research presents the preliminary findings of a study regarding the evaluation of the teaching methods used by the accounting teachers. The study concludes by linking certain teaching methods to the practical skills that will be developed by the students towards becoming professional accountants.

Keywords: Practical accounting skills; Teaching methods; Accounting education; Accounting students (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:cmj:seapas:y:2020:i:23:p:183-189

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