Model of Legal Competence Development of Future Accounting and Taxation Specialists
DOI:
https://doi.org/10.31649/2524-1079-2019-4-1-043-053Keywords:
competence approach, legal competence, accounting and taxation specialists, model, modeling of pedagogical processAbstract
The paper presents the concept of the formation of legal competence of future specialists in accounting and taxation in higher education establishments by the results of the analysis of scientific works, own experience and pilot pedagogical experiment, by selecting of the appropriate components and reducing their number to the necessary and sufficient minimum, the paper specifies the task of achieving the stated goals (determination of the methodological approaches and pedagogical conditions of the formation of legal competence in institutions of higher education, definition of the complex of general and special legal knowledge, required in the professional activity of accounting and taxation specialists and their introduction into the program of professional training, determination of the means of students' motivation formation for professional improvement in the process of professional activity). The concept of legal competence development of future specialists in accounting and taxation in higher education institutions has been elaborated. It is a complex dynamic system that comprehensively reveals the content, structure, peculiarities of the legal competence formation of future accountants.
Schematically developed concept is presented in the form of a model, containing target, methodologically-constructive, organizationally-active, diagnostic and correction blocks. The model contains interrelated elements (purpose, methodological approaches, principles, components) and demonstrates the possibility of creating a controlled process of development of legal competence due to the presence of diagnostic tools and performance evaluation criteria in its structure, by means of which the expediency of implementing the developed methodological recommendations and the effectiveness of the developed technology can be proved.
The predictability of the developed model is determined by:
- formulation of the methodological provisions of the conceptual model (principles of organization of professional training of future specialists in accounting and taxation, scientific approaches to the organization of pedagogical research);
- taking into account the peculiarities of the formation of professional competence, that implies the presence of variable elements which are in a dynamic state;
- observance of the degree and stage–by–stage approach to the formation of legal competence of future specialists in accounting and taxation in higher education institutions;
- adherence to logic and basic stages of pedagogical processes modeling;
- substantiation of pedagogical conditions that influence the investigated process and determine the peculiarities of legal competence formation of future specialists in accounting and taxation;
- the existing system of constant monitoring of the studied pedagogical phenomenon and obtaining the results in quantitative indices;
- the presence of a corrective procedure that allows to eliminate the determined drawbacks in the process of pedagogical experiment.
Thus, theoretical analysis of the works on the formation of the legal competence of the professionals of non-legal specialties and the development of professional competence of future accounting and taxation specialists, as well as own scientific studies allowed to create the conceptual model of of legal competence development of future accounting and taxation specialists.
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