Developing the abilities of accounting specialists and theory of statistical conclusions

Straipsnyje Bolonijos proceso kontekste nagrinėjamas neuniversitetinis mokymas Lietuvoje, jo reformavimo reikalingumas. Pabrėžiama, kad šiandienos ekonominio augimo aplinkybėmis mikroobjekto lygmuo įgyja išskirtinę svarbų. Šio lygmens informacija reikalauja ir aukštesnio lygmens apibendrinimų, leidžiančių aukštesnio patikimumo laipsniu atskleisti bei prognozuoti pokyčius jame. Tampa vis reikšmingesnis apskaitos specialisto vaidmuo. Jo analitinių gebėjimų spektro išplėtimas neatsiejamas nuo mikroobjekto komercinės-ūkinės veiklos rezultatų gerinimo siekių. Šių gebėjimų ugdyme svarbi vieta skirtina ir statistinių išvadų teorijai – savitam, kokybiškai aukštesnės pakopos statistikos dalyko komponentui.Reform of higher education in Lithuania based on the Bologna Process brings out different situations and adjustments. Yet, it cannot be assumed that the amended system of higher education in Lithuania is what it should be. The preparation of social sciences specialists is closely related with the object of statistics which is much more than teaching universal compulsory subjects because it involves practical methods of collecting and systematizing information, analysing economical data, forecasting economical and social phenomena. The ability to analyse economical phenomena can be development by means of the theory of statistical conclusions which is a higher-level statistical component. The main components of statistics worth noting with regard to the preparation of accounting specialists may be the following ones: descriptive statistics, probability theory, adaptive elements of statistical findings and their application. The third component – the statistical conclusions and their application – is of great importance as it becomes increasingly relevant to micro objects. This higher-level information requires more elaborate generalizations that ensure more reliabale forecasts, hence, better results of a micro-object's economical performance