PEDAGOGICAL CONDITIONS FOR FORMING THE READINESS OF FUTURE ECONOMISTS TO COUNTERACT RISKS IN PROFESSIONAL ACTIVITIES

Abstract

Introduction. Risk is an integral part of any human activity. The professional risk of economist-accountants can lead to property and financial losses and depends on subjective and objective factors. The high degree of risk in the professional activities of future economists requires the introduction of certain pedagogical conditions into the educational process of training specialists in Specialty 071 “Accounting and Taxation”, which will contribute to the formation of the necessary abilities, knowledge, and skills in the applicants. The purpose of our research is to outline and substantiate the pedagogical conditions for forming the readiness of future economists, namely economists-accountants, to counter risks in their professional activities. Methods: theoretical analysis of scientific literature; comparison, specification, and systematization of views on the problem outlined; generalization of the results obtained; development of practical recommendations. Results. Taking into account the existence of risks in the professional activities of economists-accountants, it is necessary to introduce certain corrections in the process of professional training of future specialists with the aim of forming their readiness for professional activities, in particular, to motivate them to obtain thorough theoretical knowledge and continuous self-development, to develop knowledge, skills, professionally important qualities that will allow future economists to perform their duties at a high level, to form a quasi-professional experience in risk management, to evaluate their own activities in terms of countering risks. To form the readiness of future economists to counter risks in professional activities effectively, it is necessary to create certain pedagogical conditions, namely: the formation of a responsible attitude of future economists toward professional activities through the development of positive motivation and a system of value orientations; the improvement of forms, methods and means of formation of readiness of future economists to counteract risks in professional activities; the stimulation of reflexive activity of future economists at each stage of the process of formation of readiness to counter risks in professional activities. Originality. The scientific novelty of the research results lies in the fact that scientists have not paid attention to the definition of pedagogical conditions for the formation of the readiness of future economists to counter risks in their professional activities. Conclusion. The introduction of the defined pedagogical conditions into the educational process of training specialists in Specialty 071 “Accounting and Taxation” will contribute to the formation of the readiness of future economists to counter risks in their professional activities.