УДК 372.881.111.1


Муляр Александр Сергеевич1, Мороз Юрий Анатольевич1
1Севастопольский государственный университет

В работе обоснована необходимость изучения иностранного языка студентам специальности бухгалтерский учета. Приведены причины необходимости знания бухгалтером иностранного языка, а также определено влияние данного знание на профессиональное развитие специалиста.

Ключевые слова: Бухгалтер, бухгалтерский учет, иностранный язык, международные стандарты


Mulyar Alexander Sergeevich1, Moroz Yurii Anatolyevich1
1Sevastopol State University

The paper substantiates the necessity of studying a foreign language for students majoring in accounting. The reasons for the need for an accountant to know a foreign language are given, and the impact of this knowledge on the professional development of a specialist is determined.

Keywords: accountant, Accounting, foreign language, international standards


Библиографическая ссылка на статью:
Муляр А.С., Мороз Ю.А. A foreign language for special purposes for students of the business accounting specialty // Современные научные исследования и инновации. 2021. № 1 [Электронный ресурс]. URL: https://web.snauka.ru/issues/2021/01/94470 (дата обращения: 27.11.2021).

In the modern world, in the context of globalization, knowledge of foreign languages is becoming necessary. The main reasons for this are both practical and personal and depend on the individual. Learning foreign languages from a practical point of view allows you to develop international relations and improve your professional development, which directly affects the demand for a specialist in the labor market. From another point of view, proficiency in a foreign language may be related to a person’s hobby or desire for self-development. However, regardless of the goal, knowledge of at least one foreign language becomes an advantage of a person, so educational institutions set aside hours for learning English, since it is considered international.

Scientists have long determined that knowledge of a foreign language has a positive effect on the human brain, resulting in improved memory and intellectual level. In addition, proficiency in a foreign language, and in particular English, allows you to::

  • Travel freely to most countries of the world;
  • Improve your competitiveness in the labor market;
  • Expand your horizons;
  • Improve your ability to perform multiple tasks simultaneously;
  • Independently draw conclusions about a particular event or phenomenon based on data from the original source;
  • Learning about different cultures;
  • Increase the amount of knowledge in the field of interest, as access to more information is provided, etc.

The most important reason that justifies the need to learn a foreign language is a person’s desire to be in demand in the labor market, build their career and increase their income.

The demand for employees who speak a foreign language at least at an average level is growing every year. This is explained by the fact that proficiency in foreign languages contributes to the strengthening of international relations as it reduces barriers between business partners, which directly affects the effectiveness of these relations[1]. At the same time, not only top management, but also ordinary employees should be able to master a foreign language, which is due to the need to improve their skills and abilities in order to increase labor productivity.

At first glance, it may seem that knowledge of a foreign language is necessary for employees of international companies. However, this knowledge is also necessary и специалистам, раfor specialists working in Russian companies. This is due to the increasing pace of globalization and the fact that in recent years the Russian Federation большое количество стандартов и регламhas adopted a large number of internationally accepted standards and regulations. Therefore, to understand them more accuratelyоand use them in your activities, you need to be fluent in a foreign language, and in particular English[2]. It is particularly important for accountants to have it, since Russia has adopted international financial reporting standards and generally accepted accounting principles, and many firms are required to use them for maintaining their accounting and financial statements.

The need for English language proficiency for accountants is also due to the increase in foreign investment in recent years, which increases the need for all reporting in English.

Knowledge of the English language for accountants is also necessary:

  • Analysis of the company’s activities and development of recommendations for minimizing costs;
  • Andзуreading special literature in the primary source language;
  • Coordination of various issues with foreign partners;
  • Translation of contracts, invoices, and other documents;
  • Conducting negotiations with authorized foreign persons;
  • Study of software, etc.

In addition, many foreign companies carryout internships and internships in offices in other countries, therefore, proficiency in a foreign language is a prerequisite for effective work.

However, knowing a foreign language at the conversational level is not enough to build a career. For an accountant, it is important to know specific terminology because it is directly related to the effectiveness of work. Having knowledge in a specific professional area allows an employee to [3]:

  • To develop their speech etiquette;
  • Independently assess the current phenomena and identify the degree of their impact on the company’s activities;
  • To conduct business correspondence;
  • Correctly understand and apply international-level regulatory documents;
  • Independently search for the necessary information;
  • Properly prepare documentation for owners, investors, and government agencies;
  • Correctly evaluate the results of the company’s activities;
  • Draw up an enterprise development plan, etc.

In addition, the accountant’s knowledge of a foreign language allows you to increase the speed of document flow at the enterprise, since it eliminates the need to contact translators, which also allows the enterprise to reduce costs. For an accountant, this knowledge will increase the size of his salary by 20-30% and ensure career growth.

Summing up, we note that foreign language proficiency is necessary for any specialist because it provides him with a high level of competitiveness in the labor market and is the key to career growth and increased income. For accountants, proficiency in a foreign language is a necessary criterion, since it allows them to perform their work more efficiently, especially if the company is engaged in international activities or accepts foreign investments.

  1. Why does an accountant need to know English? / /accounting, taxes, audit / /[Electronic resource].- Mode of access: https://www.audit-it.ru/news/pressf/830494.html
  2. Do accountants need to speak English at work? // UCHIYAZIKI.RU //[Electronic resource].- Access mode: https://uchiyaziki.ru/stati-i-novosti/7513-nuzhno-li-bukhalteru-znanie-anglijskogo-pri-rabote
  3. Foreign accounting / / Kontur. Journal//[Electronic resource].- Access mode: https://kontur.ru/articles/2139

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