International Teacher Education Conference 2014 1

International Teacher Education Conference 2014
Accounting journals
Students PL+SK Vocational PL+SK Students PL Vocational PL Students SK Vocational SK
average 3,487 3,509 3,436 3,563 3,582 3,486
standard deviation 0,905 0,973 0,910 0,892 0,896 1,017
Table 21. Differences in mean significance of accounting journals between and within groups by experience in accounting
Accounting journals Students /Vocational PL+SK Students /Vocational PL Students /Vocational SK
MSB /MSW 0,020 0,851 0,222 0,824 0,201 0,896
ANOVA test F / p-value 0,023 0,880 0,270 0,605 0,224 0,637
Role of previous accounting experience in progress in learning process with use of online platform
We suppose that students without experience in accounting who self-assessed their knowledge as basic or low
should achieve higher progress in learning process, rather than people interested in vocational training with
experience in accounting who tends to strictly assess their progress in knowledge and gained skills. However,
results show that in more complex issues from the area of accounting and finances people interested in
vocational training courses achieved higher progress in their knowledge and practical skills than students.
Progress in skills and abilities is calculated as positive difference between self assessment made by each
respondent (testing of chosen e-course on FASTER platform) of their skills and abilities in practical accounting
possessed before pilot use of the educational online platform FASTER and self-assessment of the same skills
and abilities in practical accounting gained after completing e-course on the FASTER platform. For instance,
higher increase in knowledge and practical skills of people interested in vocational training than students in both
Poland and Slovakia was observed in areas of International Accounting Standards such as knowledge of the
international requirements for assets and liabilities recognition and distinguishing the differences between
consolidation and business combinations. However in an area of knowledge of various approaches for valuation
of assets, liabilities and financial instruments higher progress was observed only in Slovakia. In Poland higher
progress in this kind of knowledge was observed for students (Tab. 22) because Polish accounting standards
known by accounting practitioners are used in rather conservative way.
Table 22. Increase in skills and abilities in practical accounting as result of pilot testing courses by target groups
Skills and abilities in practical accounting
Poland
Slovakia
target group before after progress before after progress
e-course: International Accounting Standards Vocational 2,1 4 1,9 1,5 3 1,8
Know the international requirements for assets and
liabilities recognition
Students 1,43 3,09 1,66 1,5 2,9 1,5
Distinguish the differences between consolidation Vocational 2,1 4 1,9 1,8 3,3 1,9
and business combinations
Students 1,63 3,17 1,54 1,6 2,9 1,5
Know various approaches for valuation of assets, Vocational 2,2 3,5 1,3 1,7 3 1,6
liabilities and financial instruments
Students 1,68 3,17 1,49 1,6 2,6 1,3
e-course: Tax Accounting
Vocational 3,25 4,42 1,17 2,5 4 1,5
Post the VAT of purchases and sales
Students 2,31 3,69 1,38 2,4 3,6 1,2
e-course: Balance sheet issues
Vocational 2,08 4,09 2,01 2,6 4,1 1,5
Define events after the reporting period and decide
what should be present in the financial statements Students 1,61 3,71 2,1 2,2 3,4 1,2
Polish companies rarely value assets and liabilities in fair value or amortized costs. Low per-cent of Polish
enterprises prepare financial statement according to International Accounting Standards and even lower part of
them use hedge accounting for financial instruments. In Poland students without experience in accounting
achieve higher progress in learning process, rather than people interested in vocational training with experience
in accounting in most e-courses, while in Slovakia people interested in vocational training with experience in
accounting (lower than in Poland, 13,5% versus 75% of participants interested in vocational training) achieve
higher progress in large part of skills and abilities in practical accounting (Tab. 23).
Table 23. Progress in skills and abilities of people with practical experience in accounting higher than students
Skills and abilities in practical accounting Poland Slovakia
Posting the VAT of purchases and sales
X
Calculating payroll list with the income tax and social insurance contributions, recording it in books
X
of account
Distinguishing the tax revenues and tax deductible expenses determining the taxable income and
X
appropriately determining the amount of the company income tax
Technical organization and procedures related to closing account books and preparing financial
statements
X
845