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Каталог "Статии" | Статия от списание

Digital Competencies of Accountants Within the Context of the Fourth Industrial Revolution

Daniela Ventsislavova Georgieva

Детайли

Източник
Economics 21
Година на издаване
2019
Пор.№
2
Страници
34-58
Класификационен индекс
УДК Тематика
657 Счетоводство
371.38 Получаване на знания чрез практическа работа
Ключови думи
accounting, digital competences, chief accountant, operational accountant, bookkeeper
ISSN
2534-9457
Отрасъл
Общ отдел
Забележка
Статията е налична на български и на английски език. Българският вариант е индексиран в база данни CEEOL ( Английският вариант е индексиран в база данни EBSCO (
Анотация
The aim of this research is to identify the major digital competences that are required for accounting professionals. The focus of the research is on three positions in the National Classification of Professions and Positions (NCPP - 2011) - those of a chief accountant, an operational accountant and a bookkeeper. The objective of the research is to make a comparative analysis of the different classes in the NCPP-2011 and the major digital competences required for them according to the main duties of the people appointed to those positions. Our research approach is based on the methods of logical reasoning, deduction and comparison, as well as analysis and synthesis of the legal requirements which have been adopted at a national and an international level in terms of the competences and professional duties for each position. In addition, an analysis has been made of proposed classifications and identified competences in related economic literature. The propositions and conclusions we give will contribute to raising the awareness of employees, employers and educational institutions about the digital competences and knowledge required from persons practising the profession. The research has been funded by the MES Program 'Young Scientists and Postdoctoral Students' through a grant made to the Faculty of Economics and Business Administration at Sofia University. The author would like to acknowledge the support which has been provided through the program.
Системен №
96284
Website
https://www2.uni-svishtov.bg/economics21/title.asp?title=1470
Тематични рубрики
Счетоводство. Контрол. Финансово-стопански анализ

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