Stimulating entrepreneurship by teaching accounting: concept and implementation

This paper aims to present an idea and for the implementation of an educational programme to usher students towards entrepreneurship through an integration of process approach, illustrating business operations with real accounting documents and bookkeeping using ERP and IT modelling and process analysis tools. The proposed approach will enable students to develop an understanding of the business environment and allow them to obtain some practical experience in accounting. This initiative is an integral part of the Europe 2020 strategy whereby stimulating entrepreneurship, creating conditions for the development of micro-enterprises as well as improving the quality of human capital are the tools used to fight unemployment. Studies of the business world's real needs have inspired scientific circles to initiate and develop teaching programmes that would give students of various universities and faculties - not exclusively economics-based establishments - the opportunity to gain practical experience in running a micro-enterprise with a special focus on accounting.