THE CONTRIBUTION OF ACCOUNTING DISCIPLINES TO DEVELOPING PROFESSIONAL AND PERSONAL SKILLS

Abstract

Expectations of teachers and employers are not always confirmed by student response and performance. The objective of our research is to find out the perception of final-year undergraduate students towards the contribution of accounting disciplines to shaping and developing skills and competencies, but also to developing student personality. We have found that students prefer courses based on detailed rules rather than courses based on general principles and concepts which require ongoing recourse to professional judgment, scenarios, assumptions, tests, simulations, etc. Concerning professional judgment, students prefer judgments made in financial accounting rather than judgments made for management purposes, which are heavily based on the use of certain competencies such as communication skills, persuasion skills, critical thinking skills, interdisciplinary thinking skills, and decision-making skills