Zastosowanie arkusza kalkulacyjnego w kształceniu księgowych w świetle obecnych wymagań kompetencyjnych i prawnych
Use of New Technologies in education of accountants in view of current competence and legal requirements

Summary/Abstract: The main goal of this publication is pointing to the significance of Excel to be included in accounting educational programs. The author identifies areas in teaching of accountancy, which are inadequate to the competency requirements of the employees of the present accounting units. She supports this thesis with the results of the questionnaire that she conducted, and which proved the earlier hypothesis. Aside from showing the problem, the author also introduces her own methodology; its implementation may further support teaching accountancy in college. It should help create better conditions to acquiring competences needed to perform the accountant's job. The proposed solution has been pre-tested by the author during her classes on accountancy. In view of the considerations from the article, the conclusion can be derived that a new paradigm concerning teaching of accountancy should be worked out, which would take into account the circumstances and conditioning imposed by the current legal, organizational and technological challenges. This publication focuses on the subject, which seems to be overlooked by scholars, authors of different manuals on accountancy or practitioners, despite the high significance of herein discussed topics, in the current computerized business environment.

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