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TECHNOLOGIES OF DISTANCE LEARNING OF MASTERS IN ACCOUNTING AND TAXATION

Автор: Sveta on .

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DOI:  http://doi.org/10.31617/visnik.knute.2019(125)09

UDC 378.018.43:378.22
 

KOROL Svitlana,
Doctor of Economics, Associate Professor, Professor at the Department of Accounting and Taxation,
Kyiv National University of Trade and Economics
Kyoto str., 19, Kyiv, 02156, Ukraine


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ORCID: https://orcid.org/0000-0003-0958-8720 
 

TECHNOLOGIES OF DISTANCE LEARNING OF MASTERS IN ACCOUNTING AND TAXATION

Вeckground. Informatization of society actualizes a radical change in the system of edu­cationat all its levels and forms. The previous foreign and domestic experience of research and use of distance learning technologies should be taken into account when preparing the accounting and taxation specialists in Ukraine.
The aim of the research is to identify the approaches of using distance learning techno­logies in the preparation of Master Degree students in Accounting and Taxationin Ukraine.
Materials and methods. The research was carried out using the methods of theore­tical generalization, comparative analysis, analysis and synthesis. 
Results.  The problems of using distance learning technologies in IHE in Ukraine are investigated. The following key characteristics of the Masters in online accounting programs at IEDs and the USA are identified: the involvement of highly qualified pro­fessors; use of identical requirements in the organization of educational process in full-time and distance learning; flexible definition of the study fees in the number of credits of the curriculum; use of flexible curriculum graph; creation a platform for students to commu­nicate with a professor, other students and representatives of the professional environment.
Conclusions. In the conditions of globalization and internationalization of educa­tion the training of specialists in accounting and taxation at national higher educational institutions remains relevant, ensuring that they acquiring the necessary knowledge and practical skills to work in Ukraine. The use of distance learning technologies will facilitate the formation and improvement of qualifications of accounting and taxation specialists throughout their lives.

Keywords: distance-learning, preparation of masters in accounting and taxation, mass open online courses, criteria for choosing an online program, a mixed form of learning.
 

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