ACCOUNTING EDUCATION AND STUDY TRAINING OF PROFESSIONAL SPECIALISTS IN THE TERRITORY OF EASTERN GALICIA IN AUSTRIAN-HUNGARIAN AND POLISH PERIODS

Keywords: accounting education, historical experience, educational institutions, accounting studios, curricula, textbooks on accounting

Abstract

The structure of educational institutions on the territory of Eastern Galicia is presented, in which in the researched period training of accounting specialists was carried out and studio training of specialized personnel was organized. Examples of Ukrainian-language manuals of diaspora educational institutions and regional manuals used in the system of cooperative learning are given. The generalized knowledge parameters and semantic characteristics of the main aspects of mastering accounting knowledge are analyzed. The study covers organizational aspects, training programs and the content of manuals and textbooks on accounting, which allowed to establish the parameters of the study of accounting. The research hypothesis is based on the assumption of making successful decisions in the process of training accountants in the past in Eastern Galicia, which could be implemented in the system of modern education. The purpose of the article is to conduct a retrospective analysis of various aspects of the organization of accounting education in the study area. The used method of retrospection made it possible to identify some successful solutions in the organization of accounting training in the past. The method of applied research is based on curricula and the content of manuals and textbooks on accounting, which were used from the second half of the nineteenth to the middle of the twentieth century. Іn the training of accountants in the study area. Part of the purpose of this intelligence is to identify some successful solutions in the past to adapt the experience gained in modern training programs in the field of «Accounting and Taxation». The obtained results relate to the feasibility of introducing into modern accounting training methods to establish changes in property ownership and study accounts to reflect changes in the value of assets and capital of the enterprise, as well as study aspects of the social economy. It is proposed to study the accounting methodology for reflecting profits based on changes in the cost of capital, which was studied in the study period.

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Published
2022-04-26
How to Cite
Lemishovska, O. (2022). ACCOUNTING EDUCATION AND STUDY TRAINING OF PROFESSIONAL SPECIALISTS IN THE TERRITORY OF EASTERN GALICIA IN AUSTRIAN-HUNGARIAN AND POLISH PERIODS. Economy and Society, (38). https://doi.org/10.32782/2524-0072/2022-38-44
Section
ACCOUNTING AND TAXATION