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2012, 3

Kinash I. A. The Role of Information Technology in Professional Training of Prospective Accountants and Auditors

Kinash I. A., Candidate of Economical Sciences, Assistant Professor, Department of Social Economics and Information Technology, Podolsky State Agricultural and Technical University .

Abstract
The articles focuses on the status of the development and use of information systems and technology in accounting; their importance for the training of prospective accountants is justified; theoretical issues related to the organization and application of information systems in teaching accounting disciplines is described. Strengths and weaknesses of computer technology in educational process are defined.

Key words: information systems, information technology means, computerization, accounting, electronic records.

References

  1. Butynets' F. F. Reviziya teoriyi bukhhalters'koho obliku abo paradyhma [Revision of the Accounting Theory or a Paradigm of the Artistic Material Processing Technologies]. Visnyk of Zhytomyr State Technological University: Economic Science. 2008. No. 1 (43). Pp. 3 17. (ukr)
  2. Butynets' F. F. Davydyuk T. V., Yevdokymov V. V., Lehenchuk S. F. Informatsiyni systemy i tekhnolohiyi v obliku [Informational Systems and Technology in Accounting]: textbook for students of higher educational establishments. 3rd revised and corrected edition. Zhytomyr: Ruta. 2007. 468 p. (ukr)
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  4. Zakon  Ukrayiny Pro Osnovni zasady rozvytku informatsiynoho suspil'stva v Ukrayini na 2007  2015 roky [The Law of Ukraine On the General Principles of the Information Society Development in Ukraine for 2007-2015] dated January 9, 2007. No. 537-V. (ukr)
  5. Ivakhnenkov S. V. Informatsiyni tekhnolohiyi v orhanizatsiyi bukhhalters'koho obliku ta audytu [Information Technology in the Organization of Accounting and Audit]: tutorial. Kyiv: Znannya-pres. 2003. 349 p. (ukr)
  6. Kindrats'ka  L. M. Profesiyni mozhlyvosti vykladacha u vykladanni oblikovykh dystsyplin [Professional Competencies of the Professor in Teaching Accounting]. Naukovyy zhurnal. Kyiv: Vadym Hetman Kyiv National Economics University. 2009. No. 4 Pp. 219  226. (ukr)
  7. Plan zakhodiv z vykonannya zavdan', peredbachenykh Zakonom Ukrayiny Pro Osnovni zasady rozvytku informatsiynoho suspil'stva v Ukrayini na 2007 2015 roky [The Law of Ukraine On the General Principles of the Information Society Development in Ukraine for 2007- 2015 Implementation Action Plan] dated January 9, 2007. No. 537-V (The Decree of the Cabinet of Ministers of Ukraine dated August 15, 2007. No. 653-p). (ukr)
  8. Tereshchenko L. O., Matiyenko-Zubenko I. I. Informatsiyni systemy i tekhnolohiyi v obliku [Information Systems and Technology in Accounting]: tutorial. Kyiv: Vadym Hetman Kyiv National Economics University. 2004. 187 p. (ukr)
  9. Chyzhevs'ka L. V. Metodyka vykladannya oblikovykh dystsyplin [Methods of Teaching Accounting]: tutorial for studentsof higher educational establishments. Ed. by Butynets' F. F. Zhytomyr: Ruta. 2003. 504 p. (ukr)
  10. Retrieved from: www.wikipedia.org.

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