The Experience of Synchronization of Professional Standards and Educational Bachelor Degree Programs in Economics, Specialization “Accounting, Analysis and Auditing”

Abstract

The article focuses on the main questions of formation of educational programs and training modules to meet the requirements of the newly established or still under development professional standards. The relevance of this issue is associated not only with a direct requirement of the Law “On education” to take the provisions of the professional standards in the account when developing the curricula, but also with the needs of employers in higher school graduates with a certain level of qualification. The labor functions determined in professional standards, as well as the skills and knowledge required for their implementation should be a guide for the description of competences in educational programs which a graduate should acquire. However the practice of the Financial University under the Government of the Russian Federation indicates that the issues of synchronizing educational and professional standards are quite complicated and time-consuming, and to achieve this goal it may be necessary to restructure the entire system of the educational process. This process can be divided into several stages: determination of the applicable professional standards or their combination; defining the level of competences to acquire which the educational process will be focused upon; formation of knowledge and skills which should be acquired as a result of training.

Keywords

• квалификация
• трудовая функция
• профессиональный стандарт
• аудитор
• внутренний аудитор
• внутренний контролер
• бухгалтер
• образовательная программа
• qualification
• labor function
• professional standard
• auditor
• internal auditor
• internal inspector
• accountant
• educational program