Publication detail

Megatrends in the development of the third millennium of higher education

PERNICA, M. HANUŠOVÁ, H.

Original Title

Megatrends in the development of the third millennium of higher education

Type

conference paper

Language

English

Original Abstract

One of the main manifestations of globalization is the tendency to unify processes maximally. Education should reflect the above mentioned globalization tendencies. Economic processes are the same all over the world as well as economic indicators. A profit, for example, is a profit in all countries and in all countries it is defined as the difference between revenues and costs. The same is true for efficiency – it will always measure the relation between outputs and inputs. Existing globalization tendencies in education are mostly in the form of efforts to establish compulsory teaching of English at all levels of education. Teaching of natural sciences, especially of mathematics, physics, chemistry and astronomy, is also predisposed to unification, and it is, in fact, unified. Another area of possible unification in a pedagogical process is surprisingly economics, whose branches such as marketing, management, and macroeconomics, especially when their basics are concerned, are predisposed to gradual unification. The current state is that the subject, which is supposed to depict the rudiments of accounting at both the level necessary for managers and at the level necessary for future specialization in the field of accounting, differs diametrically not only among individual countries but also among individual institutions of higher education and even among conceptions of individual teachers. It is possible to meet almost archaic teaching approach with the requirements being only on the basis of memorization of individual accounts and interrelations. Accounting itself could thus become more accessible not only for economists but also for students of different specializations. It could become a compulsory part of the education system at universities in the form of a required, selective or elective course.

Keywords

Accounting, Balance Sheet, Education, Globalization, Teaching.

Authors

PERNICA, M.; HANUŠOVÁ, H.

RIV year

2012

Released

22. 2. 2012

Publisher

Iževská státní technická universita

ISBN

978-5-7526-0534-5

Book

Technické university: integrace s evropskými a světovými informačními systémy

Edition number

1

Pages from

292

Pages to

300

Pages count

8

BibTex

@inproceedings{BUT91720,
  author="Martin {Pernica} and Helena {Hanušová}",
  title="Megatrends in the development of the third millennium of higher education",
  booktitle="Technické university: integrace s evropskými a světovými informačními systémy",
  year="2012",
  number="1",
  pages="292--300",
  publisher="Iževská státní technická universita",
  isbn="978-5-7526-0534-5"
}