E-Knjižnica FET "Dr. Mijo Mirković"

Academic and professional community cooperation in function of accountants' university education improvement

Černe, Ksenija and Zenzerović, Robert (2007) Academic and professional community cooperation in function of accountants' university education improvement. In: 4th International Conference "Global Challenges for Competitiveness: Business and Government Perspective", 27-29. 9. 2007., Pula, Croatia.

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Nowadays, market environment is faced with dynamic changes. Every little bit more conscious person can realize that we are not living in “information age” any more, but we have transferred into the “knowledge age”. Knowledge age is characterized by handling with knowledge like any other commodity where it has its own price and quantities to be sold. But the main differences between knowledge and other commodities consist in the fact that knowledge is very fluid commodity, it is changing from minute to minute, and it is tightly connected with person. Accounting profession is typical representative of service industry where knowledge represents the core factor of surviving and success. Growing dynamic and types of changes in social, technological and market environment, like globalization, demographic changes, developments in information and communication technology, together with growing importance of intellectual property, human resource management and changes in expectation of stakeholders, have strong impact on conditions and requests with which accountants are faced. In order to make future accountant professionals able to handle with all mentioned changes, universities are “equipping” students with adequate theoretical knowledge from accounting, finance, entrepreneurship, information technologies and broader knowledge from organization and business in general. But all these theoretical knowledge, although it is in the base of accountant profession, is not sufficient, so appropriate practical experience should be added in order to develop adequate competences among students. Modern university educational programs in accounting should treat students like active participants in learning process and should emphasize learning by doing. Professional skills and values, professional ethics, attitudes and practical experience, which are the competences and attributes that accountant should posses, can be received through academic education that includes cooperation with professional community. In everyday contact with professional community, we noticed that professional accountants are often mentioning the lack of practical competencies among hired employees that have just graduated. The research performed by Beard (1998), support the contention that practical experience “can make subsequent study more meaningful and develop the student professionally before entry into the marketplace”. Seigel and Rigby (1988) found that students, who had practical experience during university education, and employed in one of three public accounting firms, received significantly better performance evaluation and advanced at a significantly better rate than those without experience. In further text there will be shortly examined history of accounting profession and education. Adequate theoretical framework will be explained too. It consists of describing the possible path of accounting profession in future together with accountants’ university education, practical experience during that education and lifelong education. The results on research on academic cooperation with professional community will be presented at the end.

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Tip objekta: Materijal konferencije ili radionice (Paper)
Dodatne informacije: 4/2007
Ključni pojmovi: Accounting education, academic community, accounting profession, računovodstvena edukacija, akademsko društvo, računovodstvena profesija.
Teme: 6 Tehnologija (primijenjene znanosti) > 65 Menadžment i organizacija industrije, trgovine i komunikacija > 657 Računovodstvo
Odjeli: Odjel za ekonomiju i turizam "Dr. Mijo Mirković"
Datum pohrane: 17 Oct 2012 11:39
Zadnja promjena: 08 Jan 2013 10:19
URI: http://eknjiznica.unipu.hr/id/eprint/1638

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