АНГЛІЙСЬКА МОВА ЗА ПРОФЕСІЙНИМ СПРЯМУВАННЯМ У ПРОФЕСІЙНІЙ ПІДГОТОВЦІ МАЙБУТНІХ БУХГАЛТЕРІВ

Abstract

English for Specific Purposes (ESP) is one of the basic subjects having a great potential for developing students’ foreign language professional competence. The present-day labor market suffers from an acute shortage of highly qualified specialists, who are able to operate in terms of integration and globalization processes as well as to implement international performance standards and latest technologies in order to successfully solve various professional problems under market economy conditions, having a high level of English language proficiency being the major requirement. In this respect, well-trained accountants are in great demand since accounting in Ukraine is going through the stage of reorientation and adaptation to International Financial Reporting Standards. Consequently, ESP is essential in professional training of future accountants since they must possess foreign language professional competence to be able to operate within International Accounting Standards. The main purpose of the article is to study the theoretical framework for defining the notion ‘foreign language professional competence’ for specialists majoring in accounting and taxation, and to substantiate how it can be achieved in practice by using appropriate teaching materials in ESP. In the course of research we used the following general scientific theoretical methods: systems analysis – to clarify the main categories of research; analysis and synthesis – to present separate assignments and to combine them according to the competencies they should develop; induction and deduction – to give the general definition to the notion ‘foreign language professional competence’ and to determine its meaning with regard to future accountants; abstract-logical method – to implement theoretical generalizations and conclusions as for the content of ESP for professional training of future accountants; graphical method – to visually present the correlation between general and special competencies, and the assignments for their development. The conducted research shows that the assignments elaborated by the author are characterized by the following: they are based on learners’ needs; they are related to the PROBLEMS OF EDUCATION AND METHODS OF TEACHING IN HIGHER EDUCATION Issue II (82), 2021 177 subject area; they consider the collaborative work between teachers and students; they provide for students’ individual work; they reflect real life situations connected with professional activities. The proposed assignments in ESP aim at developing future accountants’ general and special competencies as well as at acquiring their foreign language professional competence. All these qualities will allow such specialists to be competitive in the modern labor market. Further research will be appropriate to investigate the issues referring to results of ESP study and efficient teaching methods to be used for professional training of future accountants.