Planning the Training of the Accountancy Apprentices within the Accounting Companies

Abstract

The process of adapting young accountancy apprentices to the workplace must consider the changes in the contemporary world, in terms of labour market trends, driven by the emergence of new generations of employees. Our study outlines the initial instruction planning directions regarding the activity of accountancy apprentices and proposes a conceptual framework for the curriculum for training young employees in accounting firms. The study was carried out in two stages: qualitative research of the work processes within the accounting firm and applied research in order to adapt the work processes to the training needs of apprentices. This paper is useful for professional accountants who hire and train interns, but also for accounting teachers, because it presents ways of adapting teaching principles to the practice of accounting firms. The research results can guide economic education graduates in terms of relevant knowledge to future employers.

Keywords

• professional accountant
• practical accounting training
• accounting knowledge management
• accountancy apprenticeship
• professional accounting practice
• human resources management