Abstract:

Currently, the ‘Finance and Accounting’ major is among the most frequently offered majors at economic colleges and universities in Poland. Such a state of affairs is a consequence of the popularity of finance and accounting specialist professions, which primarily results from the possibility of getting a job by the graduates of such a study major. However, the curricula in the field of accounting implemented at individual colleges and universities differ. This is because higher education institutions create their own curricula, taking into account not only the expectations of the future students and employers, but also their scientific and didactic staff. The article aims at comparing the curricula at the ‘Finance and Accounting’ major at selected public higher education institutions. As such, the following questions have been posed:
1. Do the accounting curricula at particular colleges and universities differ significantly?
2. Where do the biggest discrepancies in the curricula occur – at bachelor’s degree or master’s degree?
3. What are the differences in the number of hours and the form of classes?
4. Do the curricula respond to the needs of the labor market?

The observation method used in the study was an analysis of the curricula at individual colleges and universities. Both the basic courses as well as the specialization courses were compared. Attention was drawn to the educational outcomes, in terms of knowledge and professional skills, as well as to the number of hours and the form of implementing individual courses.

The results of the research indicate that the scope of the basic courses is very similar at selected colleges and universities. The biggest differences apply to the specialization courses, particularly those addressing the issues that are specific for a given profession. Great correspondence in the program content of such subjects as financial accounting, cost accounting or managerial accounting has been noted. Exemplary differences in the educational programs were related to such subjects as accounting for financial institutions, budget accounting, foundation accounting and computerized accounting. The main factor influencing such state of affairs is the availability of highly-qualified scientific and didactic staff, and, in the case of computerized accounting, also to having the appropriate software.

The study covered the ‘Finance and Accounting’ majors at selected public economic colleges and universities. Therefore, the conclusions drawn refer only to the public colleges and universities benefiting from budget subsidies and thus not always adapting their educational programs to the changing conditions on the labor market. In the future, research should be also carried out among private colleges and universities, whose existence is more dependent on the flexibility of their activity and on the current adjustment of the educational programs to the changing conditions of the surroundings.

The study provided information on the following:
- the differences in the curricula implemented at ‘Finance and Accounting’ majors;
- evaluation of the curricula, from the perspective of the employers’ expectations;
- indication of the directions for changes in the curricula.

These studies also constitute a basis for adapting the educational offer, on one side, to the growing expectations of employers, on the other, to the expectation of young people who want to get an attractive and well-paid job.

Keywords:

Students, finance and accounting, curricula, public economic colleges and universities, Poland.