Establishment of information services and information use through the instruction of accountancy in agricultural higher education
Keywords: higher education, linear training system, accountancy, information services, information use
Owing to the reform in higher education and using the possibilities it provides, accountancy training in agricultural higher education has to be updated as well. The objective of this education has to be established by considering, on the one hand, the feature of the subject as an auxiliary science and, on the other, its importance and position within the economic sciences. Since it is an auxiliary science the purpose of the training cannot be training accountants, and the simpler syllabus of the certified accountant training cannot be adopted either. Being an auxiliary science it also follows that the accountancy syllabuses do not, by any means, have to be successive at the specific training levels, but they have to meet the purposes of the given training programme. The importance of the subject within the economic sciences is due to its feature as a summarising subject (every economic event or decision appears in the accountancy registers). Therefore in my thesis I describe a possible accountancy and finance management syllabus, which is in accordance with the main line of the training system in agricultural higher education. In this the main purpose of the training is to have agricultural students acquire the necessary skills in information flow and communication relating to accountancy.