The Educational Role of the Accountants Association in Poland (AAP) After the Deregulating of the Profession

Świetla Katarzyna
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Świetla Katarzyna: Cracow University of Economics, Cracow, Poland

Financial Sciences. Nauki o Finansach, 2018, vol. 23, issue 2, 75-89

Abstract: Due to the commonly perceived need to specialize in one professional activity, the role of education is increasing. This includes accounting specializations which are important as professions of public trust. In connection with such expectations, the role of education among professional groups of accounting professionals at all levels is increasing. The article presents the educational requirements for the professional specialization on accounting against the IFAC International Education Standards and in the context of the deregulation of the accountancy professions in Poland. As a solution to the problems of appropriate education, the role of the Accountants Association in Poland (AAP) was pointed out, based on the courses provided by it, aimed at not only improving the qualifications of the individuals who are involved in accounting professionally, but also on the supporting ethics. The courses taught were analyzed in across-section of their participants in the years 2013-2016. The method adopted to achieve the intended purpose was the analysis of the available literature, the laws in force and the sources provided by the AAP. On the basis of the research, it was found that despite the absence of mandatory professional certification for accounting and bookkeeping, the professionals in this area do see the need for continuous education and take diverse action to raise the quality of the services they provide.

Keywords: accounting; continuous training; education; certification; professional training (search for similar items in EconPapers)
JEL-codes: I25 M41 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:finsci:v:23:y:2018:i:2:p:75-89:n:6

DOI: 10.15611/fins.2018.2.06

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