FORMATION OF INFORMATION-ANALYTICAL COMPETENCE OF FUTURE SPECIALISTS IN ACCOUNTING AND TAXATION IN THE PROCESS OF VOCATIONAL EDUCATION
Journal Title: Молодий вчений - Year 2017, Vol 8, Issue 48
Abstract
The article studies the formation of information-analytical competence of future specialists in accounting and taxation in the process of vocational education, based on the competence approach Considering that in scientific literature there is no coordinated point of view concerning structure of the studied competence, it is proved that there are several approaches to determination of structure of competence which in the majority reveals through knowledge and their application, abilities, skills, abilities, values and personal qualities. In view of the integrated nature of the studied competence, her structural components are proved: cognitive, functional, motivational-valuable. Taking into account the integrated nature of the competence being studied, its structural components are substantiated: cognitive, functional, motivational-value. The cognitive component is characterized by the desire to gain knowledge of the general culture of working with information; the ability to analyze accounting information, its systematization, accumulation and generalization; the ability to predict the results of the company's activities, the corresponding registration of results in the reporting and their transfer. The functional component is characterized by analytical skills and abilities, the ability to compare, generalize and synthesize credentials. Motivational-value component is characterized by the direction and motivation of the individual to perform information and analytical activities. It is emphasized that the developed model of information-analytical competence makes it possible to carry out its in-depth analysis with a view to identifying effective ways for further development, designing various options for their implementation, in particular, a substantive framework.
Authors and Affiliations
V. M. Shevchenko
Keywords
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