Визначення рівнів сформованості правової компетентності майбутніх фахівців з обліку і оподаткування

Abstract

According to the results of the analysis of scientific works and own experience, in order to evaluate the state of formation of legal competence of future specialists in accounting and taxation, on the basis of scientific substantiation both in theoretical and practical terms, the criteria, indicators and levels of its development are defined. It is proposed to use a three-stage assessment scale (initial, medium and high levels of legal competence formation), which, in our opinion, is relevant to the specificity of the object under study. Therefore, the initial level of legal competence of future accounting and tax specialists indicates that students have partial legal knowledge and do not know how this knowledge can be used in future professional activity; they do not want to improve their knowledge, their professional level, they have episodic interest in mastering their chosen profession, which is stimulated only by external factors. In the process of learning knowledge is learned formally, the student is not able to work independently, acting on the prompt and unable to explain their actions and the predicted result. Students who are characterized by an average level of legal competence are characterized by unstable positive motivation, episodic interest in the formation of legal knowledge and skills. This group has the skills to solve typical professional tasks, but they cannot creatively craft material because of a lack of knowledge and skills. Students are aware of the shortcomings of their training and the need for selfimprovement, but the motives behind this process are external factors. Students who demonstrate a high level of legal competence are formed with a strong motivation to acquire legal knowledge, a desire to find non-standard solutions, and independent work skills. They adequately assess their level of readiness, find ways to improve it. They have a conscious understanding of purpose, predicting their actions; they know the real assessment of their capabilities, they have a desire for creativity, the ability to self-analysis and self-esteem. Further research may be aimed at improving approaches and methods to simplify and automate the process of assessing the future competence of accounting and tax professionals proposed by this technology, in particular by directly testing the computer during and after graduation.