International Teacher Education Conference 2014 1

International Teacher Education Conference 2014
Role of Previous Accounting Experience in Benefiting from E-Learning
Accounting in Practice – Comparison Between Poland and Slovakia
Anna Białek-Jaworska a Jozef Bucko b Marek Żukowski c *
a
University of Warsaw, Faculty of Economic Sciences, Poland
b Technical University of Kosice, Faculty of Economics, Slovakia
c
University of Warsaw, Faculty of Economic Sciences, Poland
Abstract
The article presents comparative analysis based on results of questionnaire survey of perceived usefulness and
the role of different teaching tools such as national and EU regulations and legislations, practical applications in
various accounting subjects (examples, exercises and case studies), a concise presentation of the material in the
form of slides or text, links to electronic accounting databases, links to national and international accounting
sites, and proposed further reading for various accounting subjects. Analysis revealed significant gap between
assessment of usefulness of teaching tools in two different groups of users of e-learning platform: students
without practical experience in accounting and people interested in vocational training who already have
practical experience in accounting for both Slovakia and Poland. Differences in perceiving the role of such tools
depends significantly on practical experience in accounting which help recognize indispensable tools used in the
work of the accountant and skills necessary to use them.
Keywords:
INTRODUCTION
The article presents results of the questionnaire survey conducted among users of the e-learning platform
FASTER for learning accounting in practice. Paper presents comparative analysis of perceived usefulness and
the role of different teaching tools such as national and EU regulations and legislations, practical applications in
various accounting subjects (examples, exercises and case studies), a concise presentation of the material in the
form of slides or text, links to electronic accounting databases, links to national and international accounting
sites, and proposed further reading for various accounting subjects. Analysis revealed significant gap between
assessment of usefulness of teaching tools in two different groups of users: students without practical experience
in accounting and people interested in vocational training who already have practical experience in accounting
for both Slovakia and Poland.
E-LEARNING PLATFORM FASTER FOR LEARNING ACCOUNTING IN PRACTICE
Theoretical knowledge generated in higher educational systems is often not directly linked to the practical
real-time work environment’s needs. EU priorities area of Knowledge Society and Innovation with objectives
such as improving the quality and intensity of investments in human capital for the upgrade of the education
system, investing in the future, promoting reforms in the education system and improving access and basic skill
levels for all (FASTER consortium, 2013). In that context the emphasis is put on linking the educational system
with the labour market with focus on the adaptability of employees and businesses and the gradual increase of
the participation in education and training so as to be equipped with the skills and abilities needed to cope with
the ever-changing labour market while improving workload quality and productivity. Five educational
institutions from five different EU member states: Athens University of Economics and Business (Greece), Sofia
University "St. Kliment Ohridski" (Bulgaria), City University, London (United Kingdom), University of
Warsaw (Poland), Technical University of Kosice (Slovakia) decided to promote project FASTER with idea of
development of a European e-learning tool supporting European collaboration in the field of Finance and
Accounting.
Concerning the objectives defined in Europe 2020 strategy, the outcomes of the project will support long
term career advancement, international mobility of employees in accountancy branch, as well as graduates with
E-mail address: abialek@wne.uw.edu.pl Jozef.Bucko@tuke.sk m.zukowski@student.uw.edu.pl
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