ДИСЦИПЛІНИ БУХГАЛТЕРСЬКОЇ СФЕРИ У НАВЧАЛЬНИХ ПРОГРАМАХ ЛЬВІВСЬКИХ АКАДЕМІЧНИХ ЗАКЛАДІВ УНІВЕРСИТЕТСЬКОГО ТИПУ В ХІХ – ПЕРШІЙ ПОЛОВИНІ ХХ СТ.: ІСТОРИЧНИЙ ЕКСКУРС

Abstract

The expediency is substantiated, and the results of the study on the history of accounting knowledge provision for non-core specialization specialists in Lviv academic institutions of the university type from the 19th to the first half of the 20th centuries are presented. The study reveals the content and position of accounting disciplines in the educational programs of the examined institutions. By analyzing the content of accounting subjects and their placement in educational programs for the training of managerial specialists in various profiles (management and technical specialties), it was established that the main motive behind the educational process was to acquire skills in the professional use of accounting data in management. The necessity of such knowledge was also determined by the managerial responsibility of organizing accounting and presenting accounting statements. It was found that the establishment of the regional accounting system (“provincial accounting”) and the consolidation of its teaching tradition in educational institutions had a significant influence on university professors, who were also official representatives of the Galician provincial accounting department and members of the state examination commission on state accounting. An analytical review of educational and practical manuals and textbooks developed by the professors of the examined educational institutions for acquiring practical accounting skills and constructing different types of accounting for organizing state, national, municipal enterprises, and private farms was conducted. The article argues that the ideas established in the past regarding the acquisition of accounting knowledge by specialists in various fields as future managers can be utilized in the development of modern university educational and professional programs. Based on the study’s findings on the methodological connection between theoretical accounting disciplines and practical subjects (courses), it is concluded that their integration can be beneficial in creating a comprehensive system of scientific and methodological support for the modern educational process in managerial, financial, and economic specialties. An alternative approach could involve incorporating historical practices of organizing economic studies for a theoretical review of the accounting and reporting subject area into the current training processes for non-accounting specialized professionals.