COMPARATIVE ANALYSIS OF THE STUDY PROGRAMMES OF ACCOUNTING, ANALYSIS AND AUDIT OF ALYTAUS KOLEGIJA UNIVERSITY OF APPLIED SCIENCES AND MINSK INSTITUTE OF MANAGEMENT AND BUSINESS
Journal Title: Role of Higher Education Institutions in Society: Challenges, Tendencies and Perspectives - Year 2014, Vol 1, Issue 3
Abstract
This article analyses two similar study programmes taught in Alytaus Kolegija University of Applied Sciences in Lithuania and the Institute of management and business in Minsk, Belarus. Accounting studies in both institutions are similar, but have certain differences which stimulates discussion how both institutions can perfect their curriculum in order to build up their competetiveness both locally and internationally. In Alytaus Kolegija, accounting studies last for 3 years (versus 4 in Belarus), and consists of 180 ECTS credits. In Belarus, similar programmes have an equivalent of 224 ECTS credits (Belarus is not yet a part of Bologna process, credits had to be adjusted by the hours taught in the Institute). Study programmes also vary in the way that in Belarus, students have more seemingly unrelated subjects such as history, but together they have a much more diverse approach to accounting and covers more varieties of accounting (in banks, SME's, courts etc.). Students in Belarus also write more papers and get to practice in real life businesses more than in Lithuania. These and other differences and similarities emphasized in this paper suggests, that both institutions could learn from one another and put the best practices to use
Authors and Affiliations
Kęstutis Tamulevičius, Natalija Kožar
Keywords
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