PRACTICE OF APPLICATION OF COMPETENCE-BASED APPROACH TO FORMATION OF PROFESSIONAL COMPETENCE OF FUTURE SPECIALISTS IN ACCOUNTING AND TAXATION: DOMESTIC AND FOREIGN ASPECT

Abstract

Modern labor market needs experts of a new format who are capable to combination of basic knowledge in the field of accounting, management and financial accounting, tax planning, market analytics, processing and visualization of big data arrays and so forth. The specified reformatory processes demand updating of a system of vocational training of future specialists in account and taxation and are characterized by its reorientation
from cognitive to competence-based approach. Researches of scientific sources demonstrate that in a basis of competence-based approach to formation of professional competence of future specialists in account and taxation the aspiration to realization of two main objectives is necessary. First, education has to form at future experts of quality (knowledge, abilities, skills, etc.) who are necessary for realization of their professional activity. Secondly, criteria and parameters of assessment of results of modern education have to be harmonized with requirements of the International standards of professional education of accountants. Results of a research of practice of application of competence-based approach in domestic and foreign aspects allow to note that training of specialists on accounting in the different countries is carried out differently. Recently the trend of rapprochement of formal and informal education is traced that updates the problem of harmonization of contents of educational and professional programs directed to an organic combination of the
academic and professional components for the purpose of training of highly qualified specialists.