Nauczanie rachunkowości w szkołach wyższych w Niemczech
Accounting education in German universities

Summary/Abstract: In order to assess if Polish accounting curricula meet the European standards, an analysis of study pro-grams of selected German universities was conducted. The research focused on accounting-related sub-jects only. The aim of the article is to present study areas in which accounting is taught as well as names of subjects from this field. The analysis also took into consideration the number of course hours and the number of ECTS points attributed to each subject. The study uses materials published on internet web-sites of selected German universities. The analysis of study programs of accounting-related subjects shows that the program content as well as the number of hours of direct contact with the lecturer are similar in both countries, however, the number of subjects is significantly smaller in Germany than it is in Poland. Moreover, more hours of self-study are required of German students. They should also be pre-pared for lectures and actively take part in discussions. A specific element of the study programs in Ger-many are research seminars which allow the acquired knowledge to be transformed into practical solu-tions. Issues addressed at the seminars are related to topical accounting and economic problems.

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