Features of professional and psychological training of an accountant-analyst for making management decisions in an economic crisis

Abstract

In modern conditions of crisis processes in the economy and the need to make optimal management decisions associated with increased responsibility, risk, and uncertainty, the requirements for the professional training of an accountant-analyst increase to achieve sustainable development of complex socio-economic systems. The scientific novelty of the research was the development and methodological substantiation of introducing new methods of professional and psychological training of future employees of accounting specialties for making managerial decisions in an economic crisis to achieve sustainable development of economic systems. The authors developed an interdisciplinary training course “Psychology of behavior of an accountant-analyst in conditions of risk and uncertainty,” intended for students of the direction of training in “Economics.” It was created based on an effective methodology and a set of management accounting tools developed over a long period in relation to crisis processes in the economy, which are successfully used in leading enterprises of the agricultural sector of the Stavropol Krai. Additionally, proven professional psychotechnics and techniques that increase labor efficiency and stabilize mental processes from employees of accounting professions were used as the basis of the training course. The result of the implementation of the developed educational course will be the formation of a complex of professional and psychological competencies that allow the future accountant-analyst to effectively perform professional tasks and constructively make decisions in conditions of uncertainty and risk associated with crisis processes in the economy