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Assessment of the possibility of harmonization professional and educational standards in the system of continuous professional education in the field of accounting

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Pages: 
106-119
UDC Code: 
331.108.4:657.01
Authors: 
Fadeikina N Doctor of Economic Sciences in specialty 08.00.10 «Finance, monetary circulation and credit», Professor  (rektor@nnet.ru)

Possibilities of harmonization of professional and educational standards in the field of accounting in the system of continuous professional education are estimated. Among the professional standards (PS) special attention is paid to PS «Accountant», among educational – PS «Economy and Accounting (on Branches)», PS «Economics» (bachelor degree) on the example of the «Accounting, Analysis and Audit» profile. The comparative analysis has allowed the author to open the main characteristics of the specified standards with certain simplifications, to track between them relationships of cause and effect and to estimate possibilities of its harmonization.

Files: 
References: 
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