Postgraduate accounting programmes at Polish universities

Ewa Spigarska , Jarosław Kujawski


Within the scope of accounting science, self-education skills and ability to adapt to the changing environment are just as important as knowledge. It is extremely important for the persons pursuing the profession of an accountant to acquire practical skills and the ability to effectively solve the problems they face, while maintaining the ethics of the profession. The aim of the article is to examine whether the post-graduate studies offered at Polish universities enable acquisition of the above-mentioned qualifications. In connection with the above, the following research questions were posed: 1 Are the postgraduate programmes offered by universities adapted to the current market requirements? 2 Is the price of postgraduate studies adequate to the study programme offered? 3 What are the differences in the curricula at the universities under examination? The primary research method used in the work entailed analysis of the postgraduate accounting studies offered at Polish universities. The study involved 10 deliberately selected universities providing education in economics. Additionally, for the purposes of this article, analysis of the literature on the subject, in particular of the problem-related research published so far, needed to be carried out. A well-educated accountant is a guarantor of responsibility, conscientiousness and reliability. His/her activity should be associated with the highest competences and professionalism as well as with adherence to ethical and moral principles. Based on the research carried out, it can be stated that: 1 Universities and colleges in Poland offer a very diversified range of education in the field of financial and managerial accounting. 2 The curricula developed are adapted to the requirements of the international market. 3 The primary factors influencing the price is a given university’s reputation and location. 4 The types of the post-graduate studies implemented by universities primarily depend on the needs of the local market. 5 The curriculum content at individual studies does not show significant differences. 6 The discrepancies are primarily related to the names of the courses offered and their hourly distribution. Although the research conclusions, in the authors' assessment, reflect the reality correctly, it is nevertheless justified and necessary to deepen the research by expanding it to all Polish universities offering post-graduate studies in accounting. In the next step, comparative studies should be carried out, in which foreign universities should also be included. The study constitutes a basis for adaptation of the educational offer to both the growing requirements of employers and the expectations of accounting specialists, who want to acquire attractive and wellpaid jobs as well as increase their professional qualifications. The results of this study may also serve as an indication for the persons making decisions regarding the scope of postgraduate teaching programs, in the area of accounting.
Author Ewa Spigarska (FM / DA / FAU)
Ewa Spigarska,,
- Financial Accounting Unit
, Jarosław Kujawski (FM / DA / MAU)
Jarosław Kujawski,,
- Management Accounting Unit
Publication size in sheets0.5
Book Gómez Chova L., López Martínez A., Torres I. Candel (eds.): ICERI2019 Conference Proceedings: 12th International Conference of Education, Research and Innovation, Seville (Spain), 11-13 November 2019, ICERI Proceedings, 2019, IATED Academy, ISBN 978-84-09-14755-7
Keywords in Polishedukacja dorosłych, studia podyplomowe, rachunkowość, programy studiów, Polska
Keywords in English adult education, post-graduate studies, accounting, study programmes, Poland
Languageen angielski
Score (nominal)5
Score sourcepublisherList
ScoreMinisterial score = 5.0, 28-01-2020, ChapterFromConference
Citation count*
Share Share

Get link to the record

* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.
Are you sure?