Особливості розвитку правової компетентності фахівців з обліку й оподаткування в системі післядипломної освіти

Abstract

У статті проаналізовано методичні особливості розвитку правової компетентності в системі підвищення кваліфікації фахівців з обліку й оподаткування. Обґрунтовано необхідні педагогічні умови для подальшого вдосконалення системи правої підготовки фахівців з обліку та оподаткування на етапі післядипломної освіти. Запропоновано авторську методику та розроблено модель розвитку правової компетентності цих фахівців.

The article analyzes the methodological features of the development of legal competence in the system of professional development of specialists in accounting and taxation. The dramatic changes in economic relations at the national and international levels, the saturation of the information environment, the rapid development of technologies require the appropriate specialists capable of adapting to these changes in the shortest possible time. Accordingly, the requirements for accounting and taxation experts, which should be well-versed in all legislative innovations, current trends of the national financial markets, be competent to change in the global economic environment and forecast their impact on local economic activity, have also increased. The purpose of the study is to justify the choice of pedagogical conditions for the development of legal competence of professionals in the process of continuing education. The necessary pedagogical conditions for further improvement of the system of legal training of specialists in accounting and taxation at the postgraduate education stage are substantiated. The author's method is offered and the model of development of legal competence of these specialists is developed. The proposed structural and meaningful system of formation of legal competence of specialists in accounting and taxation at the stage of obtaining postgraduate education is subordinated to the structure of formation of legal competence at the previous stages and is their logical continuation. It is proved that the formation of the legal competence of specialists in accounting and taxation at the stage of postgraduate education differs from the previous stages with the conscious need for continuous professional growth. A person who participates in such a learning process has a well-defined goal, is aware of the consequences of successful or unsuccessful learning, and has an urgent need for advanced training.