Preferences of the students of post-secondary high schools with economic profiles and the quality of financial accounting teaching

Ewa Spigarska , Grzegorz Bucior , Jarosław Kujawski


Currently, accounting and finance subjects belong to the ones most commonly offered by postsecondary economic schools in Poland. Such state of things results from the popularity of this study area. In the educational process, more attention should be paid to activation of the students, so that knowledge acquisition is more effective. Unfortunately, student engagement is determined by many factors, which depend on the teaching techniques used. The research was carried out among the students realizing the subject of financial accounting in the greatest number of hours, i.e. those having the knowledge needed to effectively assess the teaching methods and the techniques used to teach this subject. The questionnaire survey was carried out among the students of the economics and the commerce profiles at the Post-Secondary School Complex (High School) named after Fr. Edmund Roszczynialski in Wejherowo, northern Poland, in the academic year 2017/2018. The survey was carried out during the classes, therefore it can be considered as a full study. The following questions were posed: − What is the class structure the students of economic study areas prefer? − What factors determine the students’ interest in studying accounting? − How much time do they spend on studying? − Will accounting classes be useful in their professional life? − Are the students satisfied with the quality of teaching? The survey results indicate that the scope of the substantive content realized, in the students’ opinion, is not sufficient. Above all, they expect more of the practical classes, including extension of the internships. They draw attention to devoting more time to case studies and task solving. They are also interested in having more activities involving computerized accounting. At the same time, majority of the students plan to expand the knowledge acquired during their higher-education studies and to continue their professional careers in accounting. Nonetheless, two factors had impact on the answers obtained: the grade point average and the class which the surveyed students were attending. Only the students in the economics and the commerce classes were included in the study, i.e. those whose main study area is accounting. In future, research should also be carried out among the students of other study areas related to the field of economic sciences. The respondents believe the contents learned at university will be useful in their future careers. Prospective work should be logically connected with the study major pursued. Most students notice the necessity to continue their studies at a university level. The students attach increasing value to learning a foreign language and to undergoing professional internships. The study carried out provides information on the following: • the students’ expectations, in terms of the educational methods used for realization of accounting subjects; • assessment of the possibility of applying the knowledge acquired in their future professional careers; • indication of the directions for changing the teaching methods used; • the students’ focus on implementation of their future education and careers. The research may allow adjustment of the teaching programs to the future expectations of the labour market, in terms of educating accounting specialists. It may also constitute the basis for adapting the schools’ educational offers, on one side, to the growing demands on the part of employers, on the other, to the expectations of the young adults, who want to find attractive and well-paid jobs.
Author Ewa Spigarska (FM / DA / FAU)
Ewa Spigarska,,
- Financial Accounting Unit
, Grzegorz Bucior (FM / DA / MAU)
Grzegorz Bucior,,
- Management Accounting Unit
, Jarosław Kujawski (FM / DA / MAU)
Jarosław Kujawski,,
- Management Accounting Unit
Publication size in sheets0.59
Book Chova L. Gómez, López Martínez A., Torres I. Candel (eds.): ICERI2018 Conference Proceedings: 11th International Conference of Education, Research and Innovation, Seville (Spain), 12-14 November 2018, ICERI Proceedings, 2018, IATED Academy, ISBN 978-84-09-05948-5
Keywords in Englishstudents, teaching methods, accounting, post-secondary high school, Poland
Languageen angielski
Score (nominal)15
ScoreMinisterial score = 15.0, 28-11-2018, BookChapterSeriesAndMatConf
Ministerial score (2013-2016) = 15.0, 28-11-2018, BookChapterSeriesAndMatConf
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