Порівняльна характеристика бухгалтерської освіти в Україні та США

Robert W. McGee

Анотація


В цій роботі порівнюються підходи до вивчення бухгалтерського обліку в українських та американських університетах. З метою порівняння було обрано два типових університети, український та американський. Їх навчальні програми були порівняні та оцінені. Також було опитано українських викладачів з бухгалтерського обліку в українському університеті. В тому числі було обговорено інформацію, зібрану під час процесу опитування; в результаті виявлено, що українські студенти, які вивчають бухгалтерський облік, приділяють значено більше часу вивченню бухгалтерських та інших дисциплін на практичних заняттях в університеті.

Ключові слова


Україна; Сполучені Штати Америки; бухгалтерський облік як вузівська дисципліна; порівняльна характеристика методик вивчення обліку у вузах обох країн

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Посилання


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DOI: https://doi.org/10.26642/pbo-2009-2(14)-167-181

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