Gres' N. L., National Mining University

 

PROFESSIONAL SPECIALIST'S TRAINING:

ACCOUNTANT'S PROFESSIOGRAM

Today, on the labour market a number of specialists is working who have relation to the accounting. There is no deficit of such specialists, but there is some deficit of accountants corresponding to the high level of qualification. In order to become an accountant in Ukraine, it is necessary to obtain the appropriate education or "to submit" the sufficient working experience [1-2]. The decisive role when selecting the accountant for enterprise (including when assessing his/her qualification) is played by the persons who are responsible for organization of accounting [1], namely: owner (owners) or authorized body (officer) who carries out the management (rather than merely owns) of the enterprise in accordance with laws and foundation documents, and they are guided by one/two of the following principles: the first – accountant's qualification, proved with documents on education of the adopted in the country form, and about the giving of qualification grade, the second – sufficient practical experience of work. It is necessary to note, that the document on education of the adopted in the country form and about the giving of qualification grade are not always the guarantee that the specialist who holds them will be conform to his/her position. The quality of the professional training of specialists depends on the relevance of three nodes: training purpose (for which to be trained), training contents (to what to be trained), principles of training process organization (how to train). One of the tasks of the training and upbringing process in the university is the development of abilities and personality of the future specialist. We understand the professional training to be the totality of the special knowledge, skills and abilities which allow to perform the work in the particular field of activity. We choose to be the subject of this study the work of the accountant who has higher education (chief accountant, other managers of accounting units of enterprises, organizations, institutions, leading accountant, accountant of the 1st and the 2nd categories, accountant), its structure and totality of requirements which are imposed by it onto the personality, first in course of his/her study, then in course of his/her work. In order to compose the approximate accountant's professiogram, we studied requirements imposed onto the specialist with higher education, the nature of his/her work and the job descriptions for managers, professionals and specialists being working in field of accounting, polled, questioned and interviewed the managers of personnel services, the employees of accounting services with different lengths of service, instructors of universities, who have direct relation to the training and graduation of the students on speciality "Accounting and Audit". The managers of enterprises, organizations, institutions impose the following requirements on the modern accountant: higher education on speciality; knowing of amendments to the current laws and their strict observance; ability to talk "the same language" with the manager (clearly and softly to argument the decision on particular situation; to quickly evaluate variants and to count the possible variants; to prepare the manager to the correct decision with the tone of the discussion; not to wait from the manager for his/her understanding of the essence of accounting; to avoid the transformation of the accounting into the brake; to contact by himself/herself with fiscal bodies, to protect the manager from tax shocks; to restrain the manager from the dangerous steps in proper time); sociability, quickness of wit, honesty; conformance to the psychological and ethic portrait of the enterprise; ability to organize work in accounting department, to develop projects of accounting and auditing optimisation, to carry out analysis of financial and economic activity and documents revision.

In order to compose the professiogram the model of the activity of the modern accountant was used. In the work of the specialist, all inconsistency between the training and the real activity are visible. The approximate professiogram of the accountant is shown in the table.

Table

Approximate accountant's professiogram

1

2

Qualities and features of personality

Civil and moral maturity; keenness on his/her profession; developed spatial imagination, creating way of thinking; ability to distribute and to concentrate his/her attention; picturesque and visual memory; ability to think in analytic way; ability to synthesize phenomena; keenness of observation; industry; purposefulness; capacity for work; orderliness; punctuality; accuracy; managerial abilities

Knowledge

General scientific knowledge, common erudition and culture; general theoretic schooling of the specialist; special, professional knowledge (knowledge of legislative and regulatory documents, which regulate the procedure of keeping financial, tax, managerial accounting and preparation of reports; methods of accounting works, drawing up of accounting documents; procedure of carrying out and documentation of auditing the economic entity subject; methods of economic analysis; modern software); legal knowledge (labour, financial, economic laws); ethic knowledge

 

Skills

1.    Skills on organisation of the work of accounting service of enterprise (personnel selection, drawing up of labour contracts, arrangement of workplaces, drawing up of draft orders, development of enterprise's accounting policy, organisation of document turnover, determination of the number of accounting personnel).

2.    Skills on filling in, drawing up, registration, verification and accounting processing of documents.

3.    Skills on taking and documentation of audit and analytic measures.

4.    Skills on working with PC, using of modern software products for carrying out of the entire range of accounting works.

Abilities

1.    Ability to use in his/her practical activity the obtained theoretic
       knowledge.

2.    Ability to use the legislative and regulatory basis for substantiation of
       his/her professional actions.

3.    Ability to understand economic essence of economic transactions and
       processes.

4.    Ability to see behind the digits complicated world of economics in its
       interrelations and harmony.

5.    Ability to reflect economic transactions on the accounts.

6.    Ability to work in creative manner.

Remarks.       Capabilities are the individual peculiarities of the personality which are subjective preconditions of the successful carrying out of particular activities and perfection in it. Qualities are individual typical parameters of personality, which provide for the success in his/her actions in selected field. Knowledge is the systematised totality of assimilated concepts and information received in course of training. Skills are such methods of actions which enable to do them automatically, i.e. subconsciously, through their multiple repetition. Abilities are the human being's readiness to fulfil successfully certain activity on the basis of previously obtained knowledge, skills, experience.

It can be seen from this professiogram that the most of the above mentioned qualities and features of the personality are required for the people of various professions. In order to study the nature of accountant's labour activity in sufficient manner, we had studied the set of the most topical problems and tasks which should be solved by this specialist in his/her everyday activities; methods, techniques using which the tasks are fulfilled and the activity is carried out (activity types); the generalised description of main duties performed in accordance with profession requirements (functions); ways of their solution used by the specialist encountering this or that problem; information of theoretical and applied nature which are operated by the specialist in his/her activity (knowledge); methods and means using which the desirable results are attained (skills and abilities); individual typical personality parameters which ensure the success in activity in the selected field (qualities). The approximate professiogram is the model for determination of the ways, means, methods and conditions of the optimal training of specialist in the university. It allowed to represent clearly components which form the professional readiness of the accountant, to group and to classify their internal systems and to represent the object in form of the generalized schematic description. The accountant is the profession which features frequent changing of knowledge and abilities, it shall have the more fundamental training than those professions in which the situation remains stable for longer time.

Literature

1. Ïðî áóõãàëòåðñüêèé  îáë³ê ³ ô³íàíñîâó çâ³òí³ñòü: Çàêîí Óêðà¿íè ¹ 996-XIV â³ä 16.07.99 ð. [Åëåêòðîíí³ òåêñòîâ³ äàí³]. – Êîìï’þòåðíèé äîâ³äíèê “Ë³ãà á³çíåñ³íôîðì”. – ˳ãà: çàêîí âåðñ³ÿ 7.7.1.

2. ³äíîñíî êâàë³ô³êàö³éíèõ âèìîã äëÿ áóõãàëòåðà: Ëèñò ̳íïðàö³ ¹ 18-91 â³ä 14.02.02 ð. [Åëåêòðîíí³ òåêñòîâ³ äàí³]. – Êîìï’þòåðíèé äîâ³äíèê “Ë³ãà á³çíåñ³íôîðì”. – ˳ãà: çàêîí âåðñ³ÿ 7.7.1.