About this paper

Appears in:
Pages: 6644-6650
Publication year: 2019
ISBN: 978-84-09-12031-4
ISSN: 2340-1117
doi: 10.21125/edulearn.2019.1596

Conference name: 11th International Conference on Education and New Learning Technologies
Dates: 1-3 July, 2019
Location: Palma, Spain

ACCOUNTING TEACHING METHODS IN THE PROFESSIONAL ETHICS ASPECT – EXAMINATION OF HIGH-SCHOOL STUDENTS’ OPINIONS

E. Spigarska, G. Bucior

University of Gdansk (POLAND)
Purpose:
Within the scope of accounting science, self-education skills and ability to adapt to the changing environment are as important as knowledge. Therefore, changes in the way of teaching should be primarily oriented on the methods and the quality of education. Effective, inventive and creative ways of working with the student, aimed at shaping the practical skills and the ability to effectively solve the problems future accounting candidates will face, while maintaining the professional ethics, are also very important.

The aim of the paper is to examine whether, in the students’ opinion, the school has been preparing them for the profession by providing them with the appropriate theoretical basis as well as the practical training, taking into account the ethics of the accounting profession.

Design/methodology/approach:
The main research method used in the work was a questionnaire survey conducted on a targeted group of high-school students studying economic programs at the school in Wejherowo. All respondents have already completed or were in the course of studying at least one accounting subject. The survey was completed by all students present during classes. In addition, it was necessary to conduct an analysis of the literature on the subject, in particular, the existing research on the issues described.

Findings:
The results of the survey indicate that:
1. In the students’ opinion, with regard to knowledge transfer, teachers use the opportunities offered by IT to a too little extent, which is not conducive to the development of creative thinking, learning about different viewpoints or getting involved in problem solving.
2. Pupils feel unsatisfied with the scope of the tasks carried out in groups, which enable self-solving of problems as well as development of the ability to work in a group.
3. The high-school students surveyed stated that learning of the profession includes only a small extent of the ethical issues associated with the profession.

Based on the research carried out, it should be emphasized that multidimensional education requires the use of such forms of work that enable high-school students studying accounting programs to develop creative thinking, learn about different points of view, and engage in problem solving. A well-qualified accountant is a guarantor of responsibility and reliability. His/her activities should be associated with the highest competences and professionalism as well as with compliance with ethical and moral principles.

Research limitations/implications:
The observation covered high-school students in a small city, representing urban and rural areas. This means that the research carried out was conducted with a significant limitation regarding the scope and the selection of the sample. Although the research conclusions, properly reflect the reality, nevertheless, it is justifiable and necessary to expand the research onto a more representative sample. In the future, research should also be conducted among students of other high schools representing cities.

Originality/value:
Analysis of the survey results leads to a conclusion that students prefer modern, group methods of accounting teaching. When teaching the basics of accounting, teachers should use classical methods supported by modern multimedia techniques of communication. Additionally, practical training should be enhanced by teaching the ability to work in a group, with particular attention to professional ethical issues.
@InProceedings{SPIGARSKA2019ACC,
author = {Spigarska, E. and Bucior, G.},
title = {ACCOUNTING TEACHING METHODS IN THE PROFESSIONAL ETHICS ASPECT – EXAMINATION OF HIGH-SCHOOL STUDENTS’ OPINIONS},
series = {11th International Conference on Education and New Learning Technologies},
booktitle = {EDULEARN19 Proceedings},
isbn = {978-84-09-12031-4},
issn = {2340-1117},
doi = {10.21125/edulearn.2019.1596},
url = {http://dx.doi.org/10.21125/edulearn.2019.1596},
publisher = {IATED},
location = {Palma, Spain},
month = {1-3 July, 2019},
year = {2019},
pages = {6644-6650}}
TY - CONF
AU - E. Spigarska AU - G. Bucior
TI - ACCOUNTING TEACHING METHODS IN THE PROFESSIONAL ETHICS ASPECT – EXAMINATION OF HIGH-SCHOOL STUDENTS’ OPINIONS
SN - 978-84-09-12031-4/2340-1117
DO - 10.21125/edulearn.2019.1596
PY - 2019
Y1 - 1-3 July, 2019
CI - Palma, Spain
JO - 11th International Conference on Education and New Learning Technologies
JA - EDULEARN19 Proceedings
SP - 6644
EP - 6650
ER -
E. Spigarska, G. Bucior (2019) ACCOUNTING TEACHING METHODS IN THE PROFESSIONAL ETHICS ASPECT – EXAMINATION OF HIGH-SCHOOL STUDENTS’ OPINIONS, EDULEARN19 Proceedings, pp. 6644-6650.
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