THE QUALITY OF LEARNING IN ACCOUNTING EDUCATION: THE IMPACT OF APPROACHES TO STUDENTS PERFORMANCE

During the last decades, the field of higher education has proved its ability to reorganize activities, mechanisms, legislation, and the offer in accordance with the market economy principles thus adjusting to European and global education area. The research provides overall review of the accounting education. Based on the previous studies, the need to evaluate appropriateness of different study methods for achievement of the specific study results is updated. The following research hypothesis is proposed: group study methods in achieving better study outcomes are evaluated higher by students rather than individual study methods. The following research methods were used: monographic, content analyses, sociological survey, data graphical analysis using SPSS (particularly, descriptive statistics, and Kruskal-Wallis Test). In the result, the assessment of acquisition of professional competencies, as well as the analysis of corelation between education methods and learning outcomes is provided in the article. The higher education system is opened to new approaches. Education in the field of accounting requires new approaches to the study process as well. As the research results indicate, the students are opened to the group work, however, a significant part of learners prefers individual assignments while studying accounting. When planning the study process, it is essential to choose the appropriate methods for each group of students.