Academic journal article Journal of Sustainable Development

A System Model of Forming Economic Competence of Future Accountants on the Basis of Contextual Approach

Academic journal article Journal of Sustainable Development

A System Model of Forming Economic Competence of Future Accountants on the Basis of Contextual Approach

Article excerpt


This article aims to develop a system model to form the economic competence of future accountants. The leading approach to the development of this model is the contextual approach which allows to dynamically modulate the subject matter and social content of the future expert professional work providing conditions for transformation of the students' learning activities into a professional activity. The system model of forming economic competence of college students submitted in the article enriches the scientific knowledge with the objectives, tasks, methodological approaches, principles, factors, leading guidelines, forms, methods, technologies and the results of economic education of the future competitive specialists. The experimental results presented in this paper demonstrate the effectiveness of the this model on the basis of contextual approach. The article submissions are of theoretical and practical value for the teachers of secondary and higher vocational education.

1. Introduction

1.1 Background

Restructuring the education sector including secondary vocational education is determined by a significant transformation of the Russian socio-economic sphere and the innovative processes in the European and global educational space. The vocational education system in modern society sets an objective of training the specialists able to quickly adapt to the changing conditions of economic reality and flexibly respond to the problems requiring urgent solutions. In the current context the implementation of the Concept for the long-term socio-economic development of the Russian Federation until 2020 the educational process should provide every future specialist not only with the fundamental theoretical knowledge but also a wide range of practical professional skills as well as professionally important personal characteristics.

Among the factors that negatively affect the quality of the staffing, as various studies show, is the dissonance between the educational content and the requirements of society and the manufacturers to the identity and the level of professional competence of college graduates. To solve the mentioned problems it is necessary to develop the strategies of secondary vocational education focused on the current state of manufacturing sector where under the influence of scientific and technological progress the deep qualitative changes are being introduced into engineering, technology and organization, the scale of production is expanding, its structure is improving, the concentration is increasing, specialization is being expanded (Masalimova & Nigmatov, 2015). All this makes the management mechanism complicated, necessitates its compliance with the economic laws requirements. The practice has shown that the higher the specialists' level of economic competence in addition to the professional one, the greater the economic benefits they bring to industry with their immediate work.

In the current economic conditions in the Russian labor market there is the increasing need for highly skilled workers and mid-level professionals. The secondary vocational education significantly strengthens its position in the Russian system of education. The issues of development and improving the quality of vocational education and their solution are of highest priority in society and, in particular, in the modern Russian education system. Currently, it is the mid-level professionals who are qualified to ensure the implementation of the rapidly developing technology into the production process and change the technological culture of production.

Formation of a socially open system of non-university vocational education is regarded as a process aimed at expanding the choice to meet the life journey needs and at the same time the interests of an individual. Therefore, the educational system cannot be designed only as knowledge-centered structure. It is required to shift a vocational education paradigm from a person-centered to a personality-developing one. …

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