METHODOLOGY OF TEACHING FINANCIAL ACCOUNTING SUBJECTS TO THE STUDENTS OF SECONDARY ECONOMIC HIGH SCHOOLS (POST-SECONDARY SCHOOLS)
Purpose: There are many methods and techniques of passing the knowledge to students. To ameliorate the efficiency of teaching, these methods and techniques must be continually improved. In the educational process, more attention should be paid to activation of the students, so that acquisition of the material taught is more effective. Unfortunately, student engagement is determined by many factors, which depend on the teaching techniques used. Currently, the subjects in the field of accounting and finance belong to the most often offered by post-secondary economic schools in Poland, which is a consequence of the popularity of this study area. Accordingly, the research was carried out among the students attending financial the accounting classes that are realized with the highest amount of lecture hours, i.e. the students, who have the most knowledge needed to effectively assess the teaching methods and the techniques used for this subject. Due to the above, the following questions have been posed: (1) What is the class structure preferred by the students of economic study areas? (2) What forms of conducting accounting classes are preferred by the students? (3) What element, in the students’ opinion, best and worst verify their knowledge and skills? (4) Will accounting classes be useful in their professional life?
Methodology: in order to answer the research questions posed, a questionnaire survey was carried out among the students attending economic and commerce study profiles at the Post-Secondary School Complex named after pr. Roszczynialski in Wejherowo, in the academic year 2017/2018.
Findings: the survey results obtained indicate that the scope of the substantive content being realized during the classes, in the students’ opinion, is not sufficient. Above all, they would like to have more practical classes, including development of internships. They drew attention to devoting more time to case studies and task solving. They also are interested in more computerized accounting activities.
Research limitations/implications: only the students in the economics and the commerce classes were included in the study, i.e. those whose main study area is accounting. In future, studies should also be carried out among the students of other study areas in the field of economic sciences.
The research carried out may allow adjustment of the teaching programs to the changing conditions. The knowledge gained allows tailoring of the implemented teaching programs to both the students’ expectations as well as to the labor market expectations. However, it should be noted that selection of the teaching methods and the techniques primarily depends on the program content realized and the type of the recipients. It will allow adaptation and selection of the methods and the techniques of conducting didactic classes to the targets assumed. As such, knowledge on this field should be the subject of future research.
Originality/value: the study carried out provides information on: (1) the students’ expectations in terms of the didactic methods of realizing accounting subjects (2) assessment of the teaching methods implemented (3) indication of the directions for changing the teaching methods implemented (4) the current didactic methods and techniques used.