The Interconnection between Pedagogical Principles and Accounting Principles in the Accounting Teaching and Learning

The theoretical basis of the economical higher education pedagogy is represented by certain pedagogical and economical concepts: teaching theories, accounting and pedagogical principles, pedagogical factors and conditions, accounting convention; their knowledge being essential to the analysis of the initial vocational training of the accountant student. The initial vocational training of the economic professionals in the context of expertise is a problem of the economical higher education that qualifies into the comprehensive diagram of the actual economic education's politics. In this regard, the vocational training curricula aims to promote the knowledge, capacities and attitudes transfer in the practical training of the accountant. These are focused on the interconnection of the following principles: general principles of pedagogical design; pedagogical knowledge; pedagogical communication; pedagogical, economical and operational creativity of education/training accomplishment (positive formative orientation; essentiality; systematization; efficient participation; accessibility of the education/training activity).