Title: Stimulating entrepreneurship by teaching accounting: concept and implementation
Authors: Anna Białek-Jaworska; Renata Gabryelczyk
Department of Banking, Finance and Accounting, Faculty of Economic Sciences, University of Warsaw, ul. Długa 44/50, PL-00241 Warsaw, Poland
Department of Information Systems and Economic Analysis, Faculty of Economic Sciences, University of Warsaw, ul. Długa 44/50, PL-00241 Warsaw, Poland
Abstract: This paper aims to present an idea and for the implementation of an educational programme to usher students towards entrepreneurship through an integration of process approach, illustrating business operations with real accounting documents and bookkeeping using ERP and IT modelling and process analysis tools. The proposed approach will enable students to develop an understanding of the business environment and allow them to obtain some practical experience in accounting. This initiative is an integral part of the Europe 2020 strategy whereby stimulating entrepreneurship, creating conditions for the development of micro-enterprises as well as improving the quality of human capital are the tools used to fight unemployment. Studies of the business world's real needs have inspired scientific circles to initiate and develop teaching programmes that would give students of various universities and faculties - not exclusively economics-based establishments - the opportunity to gain practical experience in running a micro-enterprise with a special focus on accounting.
Keywords: accounting education; micro enterprises; business education; e-learning; entrepreneurship stimulation; business process modelling; electronic learning; online learning; ERP; enterprise resource planning; information technology; modelling; process analysis; human capital; unemployment; higher education.
World Review of Entrepreneurship, Management and Sustainable Development, 2015 Vol.11, No.2/3, pp.137 - 155
Available online: 18 Mar 2015