Buhalterio profesinių gebėjimų ir įgūdžių vertinimas
ENDemand for preparation of qualified broad profile accounting professionals becomes a more relevant issue nowadays. As it has been revealed by the survey carried out, the demand is conditioned by quantitative and qualitative indicators of professional competencies and skills development. Thus, the main aim of the article is to perform the assessment of professional abilities and skills of the accountant. The results of a questionnaire survey and the analysis of scientific literature have indicated that the development of the accountant's professional abilities in higher education institutions reaches less then a half of the abilities required for a good specialist; therefore, it is extremely important for the evaluation of both: the specialist as well as the quality of studies. However, identification of the latter is a very difficult task not only because of the great number of professional abilities and skills essential for the accountant, but also because of their control level which varies among accountants of different profile. Thus, the initial stage of an accountant's preparation is to determine the level of importance and to adapt the combination of contents of qualitative and quantitative assessment indicators development of different teaching methodologies and specialized modules.
