Accounting: Development and transformation in the context of contemporary challenges

2021 ◽  
Vol 22 (10) ◽  
pp. 1162-1187
Author(s):  
Tat’yana M. ODINTSOVA
Keyword(s):  
Development Strategy ◽  
Information Needs ◽  
Academic Discipline ◽  
Digital Economy ◽  
Educational Process ◽  
Theory And Practice ◽  
Accounting System ◽  
Economic Knowledge ◽  
Subject Field ◽  
Information Practice

Subject. This article deals with the issues related to accounting as an information practice and academic discipline in the context of digital transformation and non-stationarity of the socio-economic environment, and problematic aspects and prospects for its development in the context of the challenges of our time. Objectives. The article aims to identify the most significant factors affecting the accounting system, its conceptual sphere, subject and methodology, as well as identify problems inherent in accounting as an information practice, and directions of its modernization in the face of modern challenges. Methods. For the study, I used logical and theoretical-cognitive approaches, expert judgment, and comparative, and logical analyses. Results. The article presents original views toward the prospects for development and possibilities of modernization of the theory and practice of accounting, changes in its subject field, objects and methods. Conclusions and Relevance. The expansion of the subject field and methodological base of accounting, a departure from the purely financial, retrospective and specific nature of reporting information, flexibility and customization of the system to the information needs of management, convergence with other areas of economic knowledge and functionalities, with related information and control practices are the conditions for updating accounting in the context of the challenges of the digital economy. The results of the study can be used for further discussion concerning the prospects for the existence and development strategy of the profession, in the formation of policy papers that determine the concept and vector of development of accounting in the digital economy and information society, as well as in the educational process in determining the range and agenda of R&D issues for students of specialized master's programmes.

scholarly journals Technology of creation of electronic educational resources for training specialists in digital economy

2019 ◽  
Vol 8 (4) ◽  
pp. 263-266
Author(s):  
Sergey Ivanovich Makarov ◽  
Svetlana Aleksandrovna Sevastyanova ◽  
Mariya Vladimirovna Kurganova
Keyword(s):  
Professional Training ◽  
Academic Discipline ◽  
Digital Technologies ◽  
Digital Economy ◽  
Economic Education ◽  
Training System ◽  
Educational Process ◽  
Educational Resources ◽  
University Graduates ◽  
Teaching Aids

The professional training of specialists in the field of the digital economy is a promising direction in the development of economic education. The transition to digital technologies in management, banking, manufacturing, commerce, communications determines the emergence of new requirements for the professional and general competencies of university graduates. It is necessary to create an innovative vocational training system based on the use of electronic teaching aids and digital technologies. The implementation of this task should begin with the development of scientifically determined approaches to the creation of teaching aids that take into account all kinds of efficiency factors. This determines the importance of the task of scientific and methodological substantiation of the technology for creating electronic educational resources for the training of specialists in a new format. The paper proposes an analytical approach to determining the content and structure of the basic component of the methodological system - an electronic textbook. The expediency of its use in order to develop necessary competencies of the individual and group levels is substantiated. It is proposed to use a matrix form of information representation and elements of matrix and vector analysis to structure the material. A mathematical model has been developed that describes structural relationships between the concepts of the thesaurus. The structural elements in this model are the glossary concepts of an academic discipline. The possibilities of using the model for unification and automation of information processing during the selection of textbook content in various educational fields are discussed. Examples of using the proposed model in various subject areas are given. The authors describe how to represent a model based on graph theory and methods for solving the problem of the presence of cycles in this semantic structure. The main conclusions and results of the study can be used for the practical development of electronic learning tools, automating the process of structuring their content and methods of use in the educational process.

scholarly journals АКСІОЛОГІЧНЕ ОСМИСЛЕННЯ ОСВІТНЬОГО ПРОЦЕСУ

2020 ◽  
pp. 6-16
Author(s):  
Володимир Копилов ◽  
Олександр Панфілов
Keyword(s):  
Development Strategy ◽  
Cultural Practices ◽  
Educational Process ◽  
Theory And Practice ◽  
The Other ◽  
Self Determination ◽  
Modern World ◽  
Modern Education ◽  
The One ◽  
The Individual

The article deals with the research of axiological nature of the theory and practice of modern education. The problem is relevant in that education can be the key to solving the global problems of the modern world. The more popular the knowledge of people, their experience, abilities, skills, their professional and personal qualities in social development, the more important education is. Improvement and modernization of national education systems is becoming the leading direction of the sustainable development strategy of many states of the modern world. Consequently, the philosophical understanding of the educational process, in particular the definition of the values of education is relevant.The authors substantiate that, given the diversity of educational values, they can be divided into two main groups: the values of maintaining the existing order of things and the values of its transformation.In various worldview systems, the problem of the values of education is resolved in different ways. The article gives the basic ideas of representatives of such systems: classical realism, essentialism, perinalism, analytical philosophy, experimentalism, existentialism, neo-Freudianism.Analyzing the views of researchers, the authors of the article attribute free ideological self-determination to the cardinal values of education as the main mission, which provides the conditions for the free self-determination of each person in the worldview world to accept their own values in the form of life goals, main motives and interests, aspirations, needs, principles, etc.It is substantiated that the axiological guidelines of education should be associated primarily with the orientation of education towards the interests of the individual – a free, creative person, capable of self-realization. The mission of education is to find an individual approach to a person, to contribute to the realization of his personal potential, internal, unconscious, even irrational needs (otherwise this culturally unrealized potential can become destructive for both the individual and society). Thus, education should be aimed at the formation of fundamental foundations that will allow a person to solve worldview problems, make a moral, legal or ideological choice, navigate in the modern sociocultural situation.The authors emphasize that in a modern dynamic society, value-semantic variability and the influence of the accelerated development of education on the formation of social innovations are necessary. The dynamically changing conceptual field of modern educational practices, the desire and attempts to humanize education are favorable factors for the creation and implementation of the concept of modern education. The humanization of education is aimed at creating a sustainable and flexible value attitude to the world. The universal value horizon, the idea of universal values are not reflected in modern cultural practices. On the one hand, culture becomes value-oriented, its phenomena become subject to assessment, its values are structured and organized, on the other hand, obvious value pluralism, poly-paradigmalism, relativism and simplification of values as such.Thus, the analysis of theoretical studies on the value aspects of education, and the study of the possibilities that arise as a result of the humanization of education, allow us to state: only as a result of changes in the content of education in the context of its humanization it is possible to talk about the transition to understanding a specialist as a harmoniously developed personality, which is the ultimate purpose of education. The primary task is to eliminate the discrepancy between the generally accepted and declared values, on the one hand, and their implementation, primarily in the minds of participants in the educational process, on the other.

FORMATION OF COMPETENCY "ENTREPRENEURSHIP AND FINANCIAL LITERACY":MODERN LANDMARKS

2018 ◽  
pp. 36-39
Author(s):  
Iuliia Kuzmenko
Keyword(s):  
Financial Literacy ◽  
Academic Discipline ◽  
Integrated Approach ◽  
Educational Process ◽  
Theory And Practice ◽  
Academic Disciplines ◽  
Pedagogical Discourse ◽  
Leading Role ◽  
Key Competencies ◽  
Education Today

he article focuses on the coverage of the current issue of modern pelagic theory and practice - the implementation of a competent approach. The focus of recent educational reforms is to analyze modern legal documents (Law of Ukraine "On Education (2017), "New Ukrainian School, Conceptual Principles of Reforming the Secondary School" (2016), "New Ukrainian School: Fundamentals of the Education Standard" (2016) regarding the use of the competence potential of each educational sector. It was clarified that the experience of the EU countries was based on the Ukrainian approach to reforming educational programs, in particular, the following guidelines were adopted as the main benchmark: "European Parliament and Council of Europenian recommendations for the development of key competences for lifelong learning" (2006), "European Framework entrepreneurial competence" (2016), "Europe 2020" (2010). It is noted that in the last edition of the Law of Ukraine "On Education" there was represented a list of key competencies, one of which is "entrepreneurship and financial literacy". The concept of entrepreneurship in the scientific-pedagogical discourse is clearly presented. The leading role of the teacher in solving problems such an important task as competent growth of the younger generation is emphasized. The study found that modern reforms lead to the exclusion of the academic discipline "Economics" from the curricula from the teaching process at the Ukrainian schools. As a result, all educational subjects should be oriented towards the formation of entrepreneurship and financial literacy, but this is possible only due to the integration of interdisciplinary relations of educational disciplines, an integrated approach to learning, a creative approach to the organization of the educational process by teachers of all, without exception, academic disciplines. Thus, the standard creates a field for creative search for subject teachers in the formation of entrepreneurship and financial literacy in their students' lessons in the student's youth without involving the teacher of the economy. Teachers should also ensure continuity between primary and secondary education. The conclusions noted that the integration of modern educational process acquires the goal of implementing a competence-oriented approach in education. Today, the educational process must be designed in such a way that key competencies come into all educational branches and educational subjects. A modern graduate must have a key set of competencies aimed at enhancing the human capital, competitiveness and professionalism.

scholarly journals REALIZATION OF THE MULTICULTURAL COMPONENT IN PROFESSIONAL PREPARATION OF FUTURE TEACHERS OF PRIMARY SCHOOL

2018 ◽  
pp. 5-8
Author(s):  
T. ATROSHCHENKO
Keyword(s):  
Primary School ◽  
Academic Discipline ◽  
Multicultural Training ◽  
Educational Process ◽  
Theory And Practice ◽  
Pedagogical Practice ◽  
Future Teachers ◽  
Research Activity ◽  
Educational Work ◽  
Pedagogical Training

The article has substantiated the ways of implementing a multicultural component in the training of future primary school teachers. We have consider polycultural component as one of the components of vocational and pedagogical training of future teachers of primary school. Its content is realized in its field of activity, aimed at the development of professional skills and values, value-orientation basis of personality and promotes formation of readiness of the future specialist for multicultural interaction.The composition of the multicultural component of vocational and pedagogical training includes a set of interrelated elements as external (ethno-cultural, socio-cultural, intercultural), and internal (ideological) plans that determine the content of vocational and pedagogical training of students on the basis of introduction theoretical and practical material characterized by multicultural orientation into the educational process. In accordance with such understanding of the multicultural component of vocational and pedagogical training, we can distinguish following main structural elements: ethnocultural; socio-cultural intercultural. The academic discipline «Theory and practice of formation of interethnic tolerance of future teachers of primary school» has been presented and its importance in multicultural preparation of masters students of specialty 013 «Primary education». It has been recommended innovative methods and forms of educational work that contribute to the preparation of a multicultural specialist in the elementary educational establishment. The author of the article has pointed the importance of pedagogical practice in multicultural training for future teachers of primary forms, independent and professionally directed extra-curricular work, students' research activity in the perspective of multicultural issues.

scholarly journals Consumption of information provided by mass media and professional competence of a student

2020 ◽  
pp. 18-28
Author(s):  
Natalya Gennad'evna Romanova
Keyword(s):  
Mass Media ◽  
Public Relations ◽  
Professional Competence ◽  
Educational Process ◽  
Theory And Practice ◽  
Media Consumption ◽  
Practical Implementation ◽  
Subject Field ◽  
Modern Media ◽  
Modern Mass

  The subject field of this article is the problem of formation and actualization of professional competences of future specialists in the area of advertising and public relations in the context of peculiarities and dynamics of information consumption of modern youth. Articulation of the problem on the one hand is substantiated by the relevant vectors of scientific works – transformation of the practices of media consumption by mass audience, crisis of confidence in broadcast media and the institution of journalism, quality and specificity of modern media texts, professional competence of the representatives of mass media; whole on the other hand – by the need to resolve practical tasks in educational process in terms of formation of philological fundamentals of professional activity. In the course of this research, the author applied sociological methods. The respondents became the firs-year students majoring “Advertising and Public Relations”, who proceeded with discipline “Theory and Practice of Mass Media”. The first part of the questionnaire allowed determining the general attitude to the phenomenon of mass information and the key behavioral patterns of the students as its consumers, as well as the levels of identification and personification of the modern mass media. The second part was focused on the criteria of selection and the desired set of characteristics established by mass media, as well as potential development prospects of mass media. As a result of the conducted survey, the author determined variations of the content-thematic structure of information requests, range of time input, “standard” requirements of young audience to modern media sources, overall picture of consumer preferences of the students by the type of mass media, which altogether defines the relevant model of media consumption. The article reveals the problematic areas within the system of perceptions of modern media, which are substantiated particularly by insufficient level of information culture among the first-year students: difficulties with identification of the representatives of mass media sphere, stereotypical assessments and “desirable” qualities of new mass media. The conclusions and recommendations are formulated on practical implementation of the acquired results with regards to solution of the task of formation professional communication qualities of a specialists of media sphere.  

Digital literacy as a prerequisite for transforming the modern Russian education system

2020 ◽  
Vol 22 (5) ◽  
pp. 62-66
Author(s):  
NATALIA S. EPIFANOVA ◽  
◽  
MIKHAIL G. POLOZKOV ◽  
Keyword(s):  
Educational System ◽  
Education System ◽  
Digital Literacy ◽  
Integrated Approach ◽  
Digital Economy ◽  
Educational Process ◽  
Stage Of Development ◽  
Main Factors ◽  
Russian Education ◽  
Current Stage

The article studies the necessity and features of transformation of the educational system under conditions of accelerated development in the digital economy. Particular attention in the context of this transformation is given to significance and possibilities of digital literacy, which forms the whole complex of fundamentally new requirements for all participants in the education system. The authors argue that the current stage of development of the digital economy requires the education system not only to digitalize its individual elements and links, but to apply a fundamentally new integrated approach that would transform the education system while taking into account new goals, structure and content of the educational process. The authors define digital literacy as the ability to form and apply educational content through digital technologies. The article gives particular emphasis on the significance and potential of individualizing the educational trajectory and the concept of continuing education. The authors consider the main factors in the development and achievement of the level of digital literacy, considering the requirements that the digital economy is currently imposing on the educational system.

First International Lvov Forum

2021 ◽  
pp. 155-162
Author(s):  
Svetlana L. Sazanova
Keyword(s):  
Economic Theory ◽  
Economic System ◽  
Development Strategy ◽  
System Development ◽  
Basic Research ◽  
Economic Science ◽  
Economic Knowledge ◽  
New Paradigm ◽  
Russian Scientific ◽  
The Face

The article is devoted to the analysis of the content and results of the First International Lvov Forum, dedicated to the 90th anniversary of the birth of Academician D. S. Lvov (1930–2007). The forum was held on October 20–21, 2020 at the State University of Management with the support of the Russian Foundation for Basic Research (RFBR), project No. 20-010-22058. Major Russian and foreign scientists, academicians and corresponding members of the Russian Academy of Sciences, leading Russian universities, universities of the Czech Republic, France, Bulgaria and other countries took part in the First Lvov Forum. The Forum discussed fundamental problems of modern Russian and world economic science, including: the problem of the crisis of the paradigm of economic theory; the problem of the relationship between philosophical and economic knowledge; the need to form a new paradigm of economic science; the problem of interaction between society, state and business at the micro, meso and macro levels in the face of modern challenges; place and role of Russia in the world socio-economic system; development strategy of the Russian socio-economic system in the context of the new paradigm of economic science in the context of modern challenges. The discussion of the above fundamental problems was on the basis of a synthesis of the principle of dichotomy and a systematic approach. The First Lvov Forum took a significant place among such major Russian scientific events as the Gaidar Economic Forum, the Krasnoyarsk Economic Forum, the Moscow Economic Forum, etc. due to the relevance of the problems considered at the Forum, the novelty of the methods proposed for their solution. The ideas of Russian and foreign scientists presented at the Forum can be used for the further development of modern economic theory, as well as for the development of programs for the development of the Russian economy at the micro, meso and macro levels.

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