Dual form of higher education - problem aspects and proposals for implementation in Ukraine

Lokhanova Nataliia
Doctor of Economics, Head of the Department of Accounting and Audit, Odessa National Economic University, Odessa, E-mail:profnat08@gmail.com, ORCID ID: https://orcid.org/0000-0003-3888-1299

Cite this article:

Lokhanova N. (2022) Dual form of higher education - problem aspects and proposals for implementation in Ukraine. Ed.: V.V. Kovalenko (ed.-in-ch.) and others [Dualna forma vyshchoi osvity - problemni aspekty y propyzytsii do vprovadzhennia v Ukraini; za red.: V.V. Kovalenko (gol. red.)], Scientific Bulletin of the Odessa National Economic University (ISSN 2313-4569), Odessa National Economics University, Odessa, No. 5-6 (294-295), pp. 97-104.

Abstract

The purpose of the study is to analyze the attitude to the introduction of dual higher education for students majoring in "Accounting and Taxation", to determine the prerequisites for its implementation in higher education institutions in Ukraine. The study used general and specific methods: structural-logical analysis - to build the logic and structure of the study; questionnaires and generalizations - to determine the interest of students in the implementation of the dual form of education. The results of the study are to assess the prospects for the introduction of a dual form of higher education in Ukraine. The practical significance lies in the development of proposals for choosing the optimal format for the organization of dual education. The dual form of higher education has prospects for introduction for economic specialties, including for specialty "Accounting and Taxation", with the choice of base for such education in enterprises of various sectors of the economy (industry, trade, services), audit firms and consulting companies, banking institutions, state audit services. The study showed that the greatest interest among applicants for the specialty "Accounting and Taxation" is work in the real sector of the economy and in audit companies. As the most optimal format for the organization of dual education for students majoring in "Accounting and Taxation" is a combination of classic classes at the university for an average of 2.5-3 months, which then change practice for 2.5-3 months at the company with which the contract for dual education. The introduction of such an approach to scheduling the educational process and the curriculum will allow the student to acquire theoretical knowledge and gain practical skills in the company within the semester

Keywords

education system, dual education, partnership, training of specialists.

JEL classification: M400; DOI: 10.32680/2409-9260-2022-5-6-294-295-97-104

UD classification: 378.14 (430)

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