ФОРМУВАННЯ МІЖКУЛЬТУРНОЇ КОМПЕТЕНЦІЇ МАЙБУТНІХ ФАХІВЦІВ З ОБЛІКУ ТА ОПОДАТКУВАННЯ НА ЗАНЯТТЯХ З ІНОЗЕМНОЇ МОВИ ЗА ПРОФЕСІЙНИМ СПРЯМУВАННЯМ

Abstract

In the article the author considers the problem of intercultural education in modern society, the relevance of studying a foreign language in given aspect as well as the importance of forming the intercultural competency of future accounting and taxation specialists. The author highlights some aspects of the students’ intercultural competence formation – future specialists in accounting and taxation within the framework of university discipline «English for specific purposes». The research determines the essence of the concept of «intercultural competence». The author establishes the place of intercultural competence in the structure of competencies and identifies the components of intercultural competence. Peculiarities of the development of intercultural competence in the process of studying the discipline «English for specific purposes» have been outlined.