Please use this identifier to cite or link to this item:https://hdl.handle.net/20.500.12259/30705
Type of publication: Straipsnis tarptautinėse DB ir/ar pripažintose leidyklose (S4);Article in international databases and / or recognized publishing houses (S4)
Field of Science: Management (S003);Vadyba (S003)
Author(s): Kaupelytė, Dalia;Legenzova, Renata
Title: Do Lithuanian higher education accounting programs reflect accounting harmonization in the EU?
Is part of: CBU international conference proceedings. Prague : Central Bohemia Uiversity, 2014, vol. 2
Extent: p. 113-118
Date: 2014
Note: Online ISSN 1805-9961
Keywords: IFRS;Higher education;Accounting programs;Accounting harmonization;Public Sector Accounting Standards
Abstract: Financial accounting is undergoing major changes in the EU and worldwide. Great efforts are placed on adoption of high quality accounting standards for listed companies, public sector organizations as well as small and medium business entities. Being a member of the EU Lithuania is in compliance with the EU incentives in de jure accounting harmonization; however de facto situation in Lithuania is not adequately assessed. One of accounting harmonization related questions is whether Lithuanian higher education provides labor market with market-needs oriented accounting professionals. The objective of this article is to assess if Lithuanian higher education programs in accounting field is in compliance with EU accounting harmonization outcomes. We analyze if graduates of Accounting programs from Lithuanian Higher Education Institutions are trained to work with different sets of accounting standards—International Financial Reporting Standards (IFRS) and Public Sector Accounting Standards that were adopted in Lithuania as a part of accounting harmonization incentives. To conduct an assessment of research methods by case analysis, comparative analysis has been deployed. We assessed programs goals, learning outcomes and course curriculum of Professional Bachelor, Bachelor and Master level programs in Lithuanian universities and colleges. Results of the research revealed that de jure accounting harmonization is reflected in Lithuanian higher education Accounting programs. Accounting for listed companies (required to use International Financial Reporting Standards) is given little importance in Lithuanian Accounting programs. According to the analysis of the learning outcomes, graduates of the Accounting programs in Lithuania have a broad profile, but would not be able to work independently with International Financial Reporting Standards. [...]
Internet: https://hdl.handle.net/20.500.12259/30705
https://doi.org/10.12955/cbup.v2.453
https://doi.org/10.12955/cbup.v2.453
Affiliation(s): Finansų katedra
Vytauto Didžiojo universitetas
Ekonomikos ir vadybos fakultetas
Appears in Collections:1. Straipsniai / Articles
Universiteto mokslo publikacijos / University Research Publications

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