On the choice between a state exam and a thesis defense upon graduation in the educational and qualification degree "Master" in Accounting

The paper analyzes the main discussion issues related to the final stage of training and graduation in the educational and qualification degree "Master" in Accounting. The normatively regulated graduation options and the preferences of students are outlined. In conclusion, it is summarized that the normatively provided opportunity for choice in the method of graduation provides an alternative, in order to assess students at the final stage of their training as objectively and accurately as possible.The elective approach stimulates the personal qualities of graduates, giving them the right to indicate and implement the final steps in the learning process according to their views and attitudes.