METHODS OF TRAINING OF ACCOUNTING SPECIALISTS IN THE CONDITIONS OF DISTANCE EDUCATION

Abstract

The use of innovative technologies is one of the important foundations for the development of the educational institution in modern conditions. Such technologies contribute not only to improving the quality of the educational process, but also to the creation of an information system for managing an educational institution. Prolonged quarantine forced to pay due attention to distance education. Expanding the information potential before the higher school sets the task of training specialists capable of ensuring the comprehensive development of the enterprise. Therefore, the study and use of innovative teaching technologies in the higher education system of Ukraine is extremely important. The aim of the work is to study the essence, types and use of innovative technologies of training in the training of accounting specialists in higher educational institutions of Ukraine in conditions of distance learning. The paper reveals the definition of innovations in the pedagogical process. The innovative teaching methods common in higher education of Ukraine are considered. There are signs of active learning. Generalization of modern achievements of world practice in the field of higher education was carried out. The role and requirements for a modern accountant and the advantages of innovative teaching methods in the training of accounting specialists are disclosed. Methodology. The research methodology is based on fundamental and general scientific principles. Methodological provisions and principles have found their tactical embodiment in such research methods as: analysis, synthesis, induction, deduction, analogy. Results of the study showed that the main task of the information space of the educational institution, in the conditions of distance learning, is to create safe comfortable conditions for the exchange of information between participants in the educational process. The introduction of technologies for combining online and offline learning in one chain contributes to the development and improvement of the capabilities of all participants in the educational process: students and teachers. A mixed teaching model enables students to improve learning efficiency by improving self-employment skills and the ability to highlight the main thing in the learning process. At the same time, this model contributes to improving the professionalism of teachers. Practical implications. The introduction of active learning methods should encourage students to study accounting disciplines. When preparing higher education applicants for the educational program “Accounting and Taxation” at Vinnytsia National Agrarian University, modern innovative methods are actively implemented in the organization of the educational process. Value/originality. Distance learning is only a forced step in the general stage of education applicants. It is impossible to ignore it, so it is necessary to establish a clear organization of effective and effective training. Analysis of the main possibilities of organizing and implementing distance learning in the educational process of training higher education applicants of the specialty “Accounting and Taxation” makes it possible to assert that in wartime conditions in Ukraine, the remote form of organization of the educational process has become the most optimal and safe. In this situation, mixed and distance learning models developed during the coronavirus pandemic in synchronous and asynchronous modes are becoming useful.