A29 - Economic Education and Teaching of Economics: OtherReturn

This paper informs about the results of empirical verification of the students´ pilot business schools groundwork for the study of the IFRS. This paper presents references of implementation IFRS into the subject Accounting at the secondary business schools depending on the requirement of the frame educational program. Base on the empirical research was found that for present there are not any assumptions for students´ understanding of the curriculum IFRS, which must be implemented into the curriculum of the secondary business schools. This paper has been focused on the recommendation for the quality of the permeability of the secondary education with the tertiary education (Faculty of Finance and Accounting, University of Economics, Prague) with a view to education IFRS and the development of the students´ economic thinking.

The paper provides the analysis of the current status of education of economic and property crimes in the tax and accounting in the context of secondary education. Monitoring is carried out on the basis of an analysis framework educational programs and questionnaires. The paper is the continuance of the previous research in relation to teaching accounting at the business school. The paper deals with inclusion of the issue to the curriculum of secondary business schools, expertise of teachers and curriculum content. The analysis showed that the issues are not included properly in a degree which would allow the development of economic thought of students and integration of information. In conclusion, the author provides recommendations for integrating the legal field with accounting and tax aspects.

The article deals with the question how important is the knowledge about the history of the economic theory for the students of the University of Economics of Prague (UEP) in the time when the courses of standard micro and macro economics are one of the main parts in the education of the young economists. History of Economic Theories (HET) had been taught at the Czech universities of economics since 1945. At the beginning of this period HET was oriented mainly on the critique of selected non-Marxian economic theories, especially of the Austrian school, but in the course of time the critique was displaced by the positive explication of the development of economic theory. In 1993 HET ceased to be obligatory in the new system of education in the UEP. The importance of knowledge of the history of economic theories caused, that the new subject Economic History, in which HET is included, begins to be obligatory for all students of the UEP.

The article deals with the question in which extent the students of the University of Economics Prague (UEP) could get knowledge about the development of the economic theory. In the time, when it was impossible to buy any of foreign economist (with exception of Marxian authors form the socialist countries), the only way was the study of History of Economic Theories (HET), which had been taught at the UEP since its foundation in 1953 until 1993. At the beginning of this period HET was oriented mainly on the critique of selected non-Marxian economic theories, especially of the Austrian school, but in the course of time the critique was displaced by the positive explication of the commented theories. In 1993 HET ceased to be obligatory due to the bad assessment of the ability of the Department to ensure lessons in the new system of education in the UEP. But now the importance of knowledge of development of economic theories is stressed again and the new subject Economic History, in which HET is included, begins to be obligatory for all students of the UEP.