COMPETENCE APPROACH IN THE CROSS-CUTTING TRAINING OF APPLICANTS FOR HIGHER EDUCATION IN THE SPECIALTY 071 «ACCOUNTING AND TAXATION»

Abstract

The purpose of the article is to investigate the peculiarities of the implementation of the competence approach, based on a set of knowledge, skills, experience, values and own authenticity, in the cross-cutting training of applicants for higher education in the specialty 071 «Accounting and Taxation». The article uses the method of scientific abstraction, induction and deduction, analysis and synthesis, logical generalization, and the method of comparative and legal analysis. According to the results of the research, a modern portrait of a graduate of the specialty 071 «Accounting and Taxation», whose higher education is implemented on the basis of a competence approach, is outlined. It is based on the gradualness of higher education “Junior Bachelor-Bachelor-Master-PhD”, accepted standards of higher education and allocation of taxation as part of a classic set of competencies in accounting, analysis, control and auditing. It has been proven that the scientific and pedagogical staff of the department of Accounting and Auditing of the Higher Educational Institution of Ukoopspilka “Poltava University of Economics and Trade” implements a competence approach in the training of applicants for higher education at the Master’s level in the specialty 071 «Accounting and Taxation». The essence of this approach is to combine the efforts of applicants for higher education, scientific and pedagogical workers, graduates, employers, and the academic environment to ensure the graduate’s synergistic ability to be competitive and demanded on the labor market with the help of the acquired knowledge, skills, experience, values and own authenticity. The results of the study will improve the quality of training of applicants for higher education in the specialty 071 «Accounting and Taxation».