Edukacja rachunkowości w czasach pandemii – wirtualny wymiar dydaktyki i wnioski na przyszłość

Author: Justyna Kłobukowska
Institution: Uniwersytet Mikołaja Kopernika w Toruniu
Year of publication: 2021
Source: Show
Pages: 199-210
DOI Address:
PDF: kie/133/kie13311.pdf

Accounting Education in times of the COVID-19 pandemic – virtual teaching and implications for the future

The COVID-19 pandemic has significantly accelerated the transformation of education from a traditional to a virtual model. The aim of this study is to present the most important didactic challenges faced by accounting lecturers during the pandemic. On their basis, the problem of teaching methods and the substantive scope in accounting education in the future was analyzed. The basic research methods used are literature studies, as well as formulating conclusions on the basis of the deduction and synthesis methods. The first pandemic experiences in accounting education were intensive work on rethinking and redesigning the in many cases exclusively traditional blackboard education for the use of e-learning. The rebuilding and updating of teaching materials, combined with technical problems, was very time consuming. In accounting education, new methods such as flipped learning, microlearning, crowdlearning have been introduced. In addition to discussing modern methods of education, the article highlights the need to supplement or extend the substantive scope with issues related to online accounting services and cybersecurity in accounting offices. An additional challenge is to ensure an adequate level of education in the times of growing challenges related to reporting sustainable development by economic entities.

Accounting Training Received in College vs. Labor Market Demands: The Case of Mexico

Author: Javier Montoya-del-Corte
Institution: University of Cantabria
Author: Gabriela María Farías-Martínez
Institution: Technological Institute and Superior Studies of Monterrey
Year of publication: 2014
Source: Show
Pages: 168-181
DOI Address:
PDF: tner/201402/tner3613.pdf

The aim of this paper is to analyze the differences that exist in the field of accounting in Mexico between competences training offered by universities and demands concerning the labor market, focused on knowledge, skills and values. The results obtained in this study show a significant degree of separation between competences training received by the accountants newly graduated from the universities and the current demands of the labor market. It is important to note that other education environment variables could be taken into account to be included in future studies following this paper.

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