Abstract:

The report describes four periods of development and application of new methods and forms of accounting education in a few Russian universities. The main part of the presented innovations appeared when the author delivered accounting courses at the Novosibirsk State University (NSU) and at the Siberian University of Consumer Cooperation (SUCC) in Novosibirsk. The other innovations were the results of united work with my PhD students, the teachers of the chair “Accounting” at the SUCC (headed by M. Lychagin), the professors and the teachers of a few other universities, and the managers and the accountants of different organizations.

1. “Soviet period” (1979–1991). The first pedagogical accounting innovation includes the simulation model of the movement of the inventories with corresponding monetary flows and the reflection of the mentioned flows in accounting operations and managerial decisions. The main results embraces the original simulation game “Accounting”. In the center of this game lies a special didactical enterprise of the manufacturing branch. The student receives the necessary information and implements gradually all accounting operations concerning fixed assets, raw materials, production cost calculation, wages and salaries, sales, etc. The computer development gave us opportunity used as manual as electronic forms of this game. I tested the elaborated methods and forms in education at the Novosibirsk State University.
2. “The turn to market” (1992–1999). The development of market relations in the Russian Federation changes national accounting in the direction of international standards. We innovated our accounting game and situations according new conditions.
3. “The movement to differentiation, systematization, and cooperation” (2000–2011). During this period, we developed our basis active methods for accounting education according to requirements of the SUCC. Zh. Mamaeva created interesting simulation game for the conditions of the real fish-processing firm. O. Chistyakova suggested new pedagogical instruments for better understanding of accounting policy in different organizations. We with the colleagues from Saint Petersburg universities have prepared and published the book “Accounting: problems and methods of research, teaching, and learning”. The book embraces problems of the theory and the practice of the Russian accounting; difficulties of transition on the International Accounting Standards; pedagogical aspects of accounting education; verbal and visual representations of knowledge on accounting; approaches to modeling of accounting activity; the methodology of creation of accounting cases; constructing and application of simulation accounting games, etc.
4. “The rethinking of innovations in economy, economics, and education” (2012–2019). I am planning to show in this part the new trends in accounting research and education that are the results of innovative bibliometric analysis, as well as some other ideas.

Keywords:

Pedagogical, innovation, accounting, education, experiences.