Теоретичні і методичні засади формування правової компетентності майбутніх фахівців з обліку і оподаткування у системі неперервної освіти

Abstract

У дисертації науково аргументовані та розроблені концептуально-методологічні засади формування правової компетентності майбутніх фахівців з обліку і оподаткування у системі неперервної освіти. Підтверджено, що їх підготовка набуває ефективності, якщо здійснюється відповідно до визначених теоретичних і методичних засад дослідження. Розкрито сутність і зміст сформованості правової компетентності майбутніх фахівців з обліку і оподаткування, визначено компоненти (когнітивний, мотиваційний, діяльнісний, рефлексивний та інформаційно-логічний), критерії, показники та рівні її сформованості. Обґрунтовано педагогічні умови формування правової компетентності майбутніх фахівців з обліку і оподаткування у системі неперервної освіти; теоретично розроблено та експериментально перевірено комплексну структурно-функціональну модель формування їхньої правової компетентності та чотири взаємозв’язаних і взаємозалежних структурних моделей професійно орієнтованого освітнього середовища для формування правової компетентності учнів, бакалаврів, магістрів і фахівців на етапі післядипломної освіти (підвищення кваліфікації).В диссертации научно аргументированы и разработаны концептуально-методологические основы формирования правовой компетентности будущих специалистов по учету и налогообложению в системе непрерывного образования. Подтверждено, что их подготовка будет эффективной, если осуществляется в соответствии с определенными теоретическими и методическими основами исследования. Раскрыта сущность и содержание сформированности правовой компетентности будущих специалистов по учету и налогообложению, определены компоненты (когнитивный, мотивационный, деятельностный, рефлексивный и информационно-логический), критерии, показатели и уровни ее сформированности. Обоснованы педагогические условия формирования правовой компетентности будущих специалистов по учету и налогообложению в системе непрерывного образования; теоретически разработаны и экспериментально проверены комплексная структурно-функциональная модель формирования их правовой компетентности и четыре взаимосвязанных и взаимозависимых структурных моделей профессионально ориентированного образовательной среды для формирования правовой компетентности учащихся, бакалавров, магистров и специалистов на этапе последипломного образования (повышения квалификации).The dissertation scientifically substantiates and develops conceptual and methodological bases of formation of legal competence of future specialists in accounting and taxation in the system of continuous education. It is proved that their preparation becomes effective if it is carried out in accordance with certain theoretical and methodological principles of the study, taking into account the main directions of reforming the system of higher economic and pedagogical education in the context of innovative development of Ukraine. The essence and content of the legal competence of the future accounting and taxation specialists are revealed, the components (cognitive, motivational, activity, reflexive and information-logical), criteria (cognitive, target, practical, personal and effective), indices, as well as its levels of formation (initial, medium, high). Pedagogical conditions are defined and substantiated, they allow to ensure the effectiveness of the concept of legal competence formation of future specialists in accounting and taxation in institutions of higher education: the formation of stable motivation to acquire and improve legal knowledge as one of the means of professional improvement of the future specialist in accounting and taxation; ensuring the linkage of professional disciplines with the content of legal knowledge in the process of solving management, design and technological tasks; use of active forms and methods of learning in the process of study; methodical training of teachers for the formation of legal competence in future specialists in accounting and taxation; creation of qualitative educational and methodical tools; use of information technologies in the process of forming the legal competence of future accounting and taxation specialists. Taking into account the results of the analysis of scientific works, own experience and a chamber pedagogical experiment, by selecting the appropriate components and reducing their number to the necessary and sufficient minimum, the concept of forming the legal competence of future specialists in accounting and taxation in higher education institutions was elaborated and the tasks for achievement of the set goal (definition of methodological approaches and pedagogical conditions of the formation of legal competence in institutions of higher education, clarification of the complex of the general and special legal knowledge required in the professional activity of accounting and taxation specialists and their introduction into the program of professional training, determining the means of forming students' motivation for professional improvement in the process of professional activity) were specified. Complex structural and functional model of forming the legal competence of future specialists in accounting and taxation in the system of continuous education, consisting of target, methodological, constructive, organizational-activity, effective and corrective blocks, has been developed and experimentally tested. It defines the basic elements of the system of formation of legal competence of future accounting and taxation specialists, namely: purpose (development of legal competence of students as a component of professional competence of future accounting and taxatin specialists); content (set of legal knowledge, abilities, skills of using legal information in the process of professional activity); the means and methods of the formation of the legal competence, as well as the appropriate forms of organization of the educational process. Taking into account the peculiarities of the system of continuous education, four separate and simultaneously interconnected and interdependent structural models of professionally oriented educational environment were elaborated for the development of legal competence: students, bachelors, masters and specialists at the stage of obtaining the second higher education. The proposed diagnostic toolkit (components, indicators, criteria, research methods, as well as the author's diagnostic program), which allowed to determine the dynamics of the levels of legal competence of future specialists in accounting and taxation, can be used to diagnose professional training of students and monitor the quality of education. Mathematical statisticsmethods were used to verify and validate the effectiveness of multilevel implementation of educational technology for the formation of legal competence of future specialists in accounting and taxation in the system of continuous education through the application of the developed methodological support and improvement of the content, forms, methods and means of educational interaction of the subject of educational interaction in the system of vocationally oriented educational environment of higher education institution of economic orientation. During the formative pedagogical experiment in the experimental group, compared to the control group, there was a significant increase of legal competence formation indices. The statistical significance of the data was verified using the Student's t test and Fisher's angular transformation.