Abstract:

Currently, the subjects in the field of accounting and finance belong to the most often offered by post-secondary economic schools in Poland. Such state of things is a consequence of the popularity of this study area. In the educational process, more attention should be paid to activation of the students, so that knowledge acquisition is more effective. Unfortunately, student engagement is determined by many factors, which depend on the teaching techniques used. The research was carried out among the students realizing the financial accounting subject in the greatest number of hours, i.e. those having the knowledge needed to effectively assess the teaching methods and the techniques used for this subject. The questionnaire survey was carried out among the students of the economics and the commerce profiles at the Post-Secondary School Complex named after pr. Roszczynialski in Wejherowo, in the academic year 2017/2018. The survey was carried out during classes, therefore it can be considered as a full study.

The following questions have been posed:
1. What is the class structure preferred by the students of economic study areas?
2. What factors determine the students’ interest in studying accounting?
3. How much time do they spend on studying?
4. Will accounting classes be useful in their professional life?
5. Are the students satisfied with the level of teaching?

The survey results indicate that the scope of the realized substantive content, in the students’ opinion, is not sufficient. Above all, they expect more practical classes, including extension of internships. They draw attention to devoting more time to case studies and task solving. They are also interested in more computerized accounting activities. At the same time, majority of the students plan to expand the knowledge acquired during their higher-education studies and to continue their professional career in accounting. Nonetheless, two factors had impact on the answers obtained: the grade point average and the class which the surveyed were attending.

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 respondents believe the contents learned at university will be useful in their future careers. Future work should be connected logically with the pursued study major. Most students see the necessity to continue their studies at university. Students attach more and more attention to learning a foreign language and professional internships.

The study carried out provides information on:
– the students’ expectations in terms of the educational methods of realizing accounting subjects,
– assessment of possibility to apply the knowledge acquired into their future professional career,
– indication of the directions for changing the teaching methods implemented,
– orientation of students on the implementation of their future education and career.

The research carried out may allow adjustment of the teaching programs to the future expectations on the market, in terms of educating specialists in the field of accounting. It may also constitute the basis for adapting the school’s educational offer, on one side, to the growing demands of employers, on the other, to the expectations of the young, who want to get attractive and well-paid jobs.

Keywords:

Students, didactics, teaching methods, accounting, teaching program, post-secondary school, Poland.