Порівняльна характеристика бухгалтерської освіти в Україні та США

Автор(и)

  • Robert W. McGee Університет Баррі, United States

DOI:

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

Ключові слова:

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

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.

Посилання

Anonymous. 2001. Accountants in Russia Gain International Skills. Financial Management, p. 44 (April).

Anonymous. 1994. Tanya Bondarenko Seeks American Education. Baylor Business Review 12(1): 12ff. Coyle,William H. and Vladimir V. Platonov. 1998.

Insights Gained from International Exchange and Educational Initiatives between Universities: The Challenges of Analyzing Russian Financial Statements. Issues in Accounting Education 13(1): 223-33 (February). Enthoven, Adolf J.H., Yaroslav V. Sokolov, Svetlana M. Bychkova, Valery V. Kovalev and Maria V. Semenova. 1998.

Accounting, Auditing and Taxation in the Russian Federation. A joint publication of the IMA Foundation for Applied Research, Montvale, New Jersey

The Center for International Accounting Development, University of Texas at Dallas. IFAC. 2003a.

Introduction to International Education Standards. New York: International Federation of Accountants, October. www.ifac.org. IFAC. 2003b.

Framework for International Education Standards. New York: International Federation of Accountants, October. www.ifac.org. IFAC. 2003c.

IES1: Entry Requirements to a Program of Professional Accounting Education. New York: International Federation of Accountants, October. www.ifac.org. IFAC. 2003d.

IES2: Content of Professional Accounting Educational Programs. New York

International Federation of Accountants, October. www.ifac.org. IFAC. 2003e. IES3: Professional Skills. New York: International Federation of Accountants, October. www.ifac.org. IFAC. 2003f.

IES4: Professional Values Ethics and Attitudes. New York: International Federation of Accountants, October. www.ifac.org. IFAC. 2003g.

IES5: Practical Experience Requirements. New York: International Federation of Accountants, October. www.ifac.org. IFAC. 2003h.

IES6: Assessment of Professional Capabilities and Competence. New York: International Federation of Accountants, October. www.ifac.org.

Kobrak, F. and G. Feldman. 1991. Is There an Accounting Textbook Market in the New Soviet Union? Publishers Weekly, September 20, pp. 43-44.

McGee, Robert W. 2005a. Reforming Accounting Education in Armenia. In John R. McIntyre and Ilan Alon, editors, Business and Management Education in Transitioning and Developing Countries. Armonk, NY & London: M.E. Sharpe. 2005, pp. 178-190.

McGee, Robert W. 2005b. Educating Professors in a Transition Economy: A Case Study of Bosnia and Herzegovina. In John R. McIntyre and Ilan Alon, editors, Business and Management Education in Transitioning and Developing Countries. Armonk, NY & London: M.E. Sharpe. 2005, pp. 191-207.

McGee, Robert W. 2003. Reforming Accounting Education in a Transition Economy: A Case Study of Armenia. Presented at the Twelfth Annual Business Congress of the International Management Development Association (IMDA), Vancouver, British Columbia, Canada, June 24-29, 2003. Reprinted on the Social Science Research Network website at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=408980.

McGee, Robert W. and Galina G. Preobragenskaya. 2006. Accounting and Financial System Reform in Eastern Europe and Asia. New York: Springer.

McGee, Robert W. and Galina G. Preobragenskaya. 2005a. Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia. New York: Springer.

McGee, Robert W. and Galina G. Preobragenskaya. 2005b. Accounting Reform in Transition Economies: A Case Study of Ukraine. Presented at the Fifth Annual International Business Research Conference, co-sponsored by the School of Management, Warsaw University and the Coggin College of Business, University of North Florida. Held at the University of North Florida, Jacksonville, Florida, February 11, 2005.

Preobragenskaya, Galina G. and Robert W. McGee(2005). Recent Developments in Accounting Education in Russia. In John R. McIntyre and Ilan Alon, editors, Business and Management Education in Transitioning and Developing Countries. Armonk, NY & London: M.E. Sharpe. 2005, pp. 99-114. Also available at WWW.SSRN.COM.

Preobragenskaya, Galina G. and Robert W. McGee. 2004. Problems of Implementing International Accounting Standards in a Transition Economy: A Case Study of Russia. Presented at the 8th International Conference on Global Business and Economic Development, Guadalajara, Mexico, January 7-10. Reprinted on the Social Science Research Network website at www.ssrn.com.

Preobragenskaya, Galina G. and Robert W. McGee. 2003. Accounting Education in a Transition Economy: A Case Study of Russian Universities. Presented at the Academy of International Business – Southeast Annual Conference, Clearwater, Florida, November 13-14. Reprinted on the Social Science Research Network website at www.ssrn.com.

Smirnova, Irina A., Jaroslav V. Sokolov and Clive R. Emmanuel. 1995. Accounting Education in Russia Today. The European Accounting Review 4(4): 833-846.

Verrue, R. 1995. Economic Transition in Eastern Europe. Management Accounting (London) 73(6): 6ff.

##submission.downloads##

Опубліковано

2016-04-08

Як цитувати

McGee, R. W. (2016). Порівняльна характеристика бухгалтерської освіти в Україні та США. Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, (2(14), 167–181. https://doi.org/10.26642/pbo-2009-2(14)-167-181

Номер

Розділ

Статті