INNOVATIVE TEACHING METHODS OF ACCOUNTING DISCIPLINES

Abstract

The level of competence of an accountant plays an important role in the current dynamic economic conditions. Corporate governance standards, document management systems, the possibility of staff rotation, the large amount of processed information - all of which results in high qualification requirements for accountants. The article deals with the essence of innovative teaching methods of accounting disciplines, which should be understood as methods which develop and developing methods. That means the methods that help in self-development and which create conditions for the full development of all its participants. It is offered the teaching disciplines of accounting to use a complex innovative model, which includes: electronic information and consulting systems; situational simulation; interactive training workshops; independent testing systems. One of the properties laid down in the basis of workshops is a virtual reality, which is a model of real financial and economic activity of the subject of economic activity, built by computer means. Virtualism, as a new type of reality, generated by the practice of using computer simulations, is used in workshops as a product of innovative teaching methods of accounting disciplines. At the same time, information technology allows to provide the reality of submission of accounting objects and situations. The passage to education of accounting in the computer environment by using interactive training sessions on the platform of cloud technologies is a compulsory of modern educational concept. The cloud technologies provide a lot of powerful opportunities for student’s online learning, self-education at a convenient time and in comfortable conditions, receive complete real-time consultations in a timely manner, and freely share useful information regardless of geographical location. And it’s all possible through placement necessary materials and information on remote servers and without binding to a PC. It is emphasized that the usage of cloud technologies is accompanied by radical changes in methods and techniques, in the organization teachers’ and students’ work, in economic mechanisms and even in the theory and methodology of modern accounting education.