International Teacher Education Conference 2014 1

International Teacher Education Conference 2014
why it is important to modify the system of the accounting education at the Slovak universities and start to teach
accounting instead of bookkeeping. Students should be able to understand the accounting data and their
structure, respecting the general accounting principles of the accounting reports, the billing, the valuation and its
influence on financial situation and the disclosure of information according to the international instruments of
the accounting regulations. (Tusan & Stasova, 2008) Muhamad et al. (2009) points that due to internship during
the undergraduate programme students are able to gain practical experience while simultaneously being able to
reflect on what they have learned in the classroom. According to Lam and Ching (2007) internship can assist
students to bridge the gap between the academic learning process and the practical reality. Internship
programmes are perceived as a valuable way to acquire broad competencies where the practical knowledge
obtained supports and complements the theoretical studies learned in the classroom (Mihail, 2006).The author
noted that interns have successfully developed their personal skills, particularly relating to information
technology, time management, communication skills, teamwork, specialist knowledge and ability to prioritize
tasks. Empirical research in cognitive psychology has established that prior experiences are able to enhance the
performance in fairly complex learning and problem solving tasks (Britton & Tesser, 1982).
In 2007, the International Federation of Accountants issued the International Education Practice Statements
3”Practical Experience Requirements – Initial Professional Development for Professional Accountants”, which
stresses the importance of integrating formal education and practical experience in enabling graduates to develop
their professional knowledge and skills.
METHODS AND PROCEDURES
The present research paper analyzes the results collected by a survey conducted in June-October 2013 in
Poland and Slovakia among users of online platform FASTER. The purpose of conducting this survey was at
first to identify which teaching tools and methods are considered to be the most useful in the process of teaching
accounting using the e-learning platform FASTER and secondly to test and estimate the progress in gained
accounting knowledge, skills and abilities in practical accounting among students and people interested in
vocational trainings from both Poland and Slovakia. Participants of testing courses were acquainted with
FASTER platform which consists of eight e-courses (Financial accounting, Accounting plans, Accounting for
public limited companies (S.A.) – limited liability companies (Ltd) – Groups of companies - Code for
accounting books, Tax Accounting, Balance sheet issues, Analysis of financial statements - Business valuation,
Accounting ERP, International Accounting Standards), links to books, journals, e-books, legislation and
websites, as well as job seeking tools. Participants were invited to test educational modules with resources,
glossary and job seeking part of the platform and then to fill the evaluation form. The main aim of pilot testing
activities was to indicate the efficiency and the compliance of the application with the applied needs of end
users, including student community and people interested in vocational training from SMEs, employers and
accounting offices, financial services of governmental agencies and local authorities.
SAMPLE CHARACTERISTICS
The demographic characteristics of participants in testing the FASTER platform were as follows: 97 students
from Poland and 55 from Slovakia, 16 people interested in vocational training from Poland and 37 from
Slovakia. The practical aspects of educational material seems to be the most important for interested in
vocational training, but learning by practice is the most needed by students especially considering their future
worklife with finance and accounting. Almost all participants use PC everyday, but in Poland the use of
computers is more common among students (in Poland – 70% - everyday, 29% - often) than among people
interested in vocational training use computers (in Poland – 88% - everyday, 6% - often). It can be explained by
characteristics of job and duties fulfilled in work time without PC. However, in Slovakia students use PC less
commonly (70% everyday, 23% - often) than people interested in vocational training (84% - everyday, 13,5% -
often). Students both in Poland (52% - everyday, 40% - often) and Slovakia (70% - everyday, 25% - often) are
more familiar with Internet than people interested in vocational training (in Slovakia 84% - everyday, 8% -
often, and in Poland 50% - everyday, 25% - often). The majority of participants in pilot testing activities took
part in no more than 1-2 e-learning courses before. Moreover, 78% of Slovak and 25% of Polish people
interested in vocational training and 74% of Slovak students and 40% of Polish students, were without any
experience in using e-learning courses. In Poland 75% of people interested in vocational training and 1% of
students have got practical experience in accounting. On the contrary, in Slovakia 5,5% of students and only
13,5% of people interested in vocational training have got practical experience in accounting. It is worth
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