Uncertainty in world economy in conjunction with the impact of information as a critical resource have reformed drastically the role and contribution of an accounting and finance professional. IT has modified the way data is collected, stored, processed and distributed between business stakeholders, and as a result accountants were strongly affected by this change. Nowadays, the use of IT in accounting is widely applied and has turned into an every day routine, so that it is no longer possible to perform most of the accounting and financial operations without the engagement of IT. This implies a significant transformation in the competences required from the accountants in order to successfully perform their tasks. This change has been acknowledged by both academic and practitioners. Several scholars attempted to investigate these new competences as well as a number of International accounting organizations proposed competences frameworks. However, a lot of concerns about the level of IT related competences required from the contemporary accountants has been raised by many business parties.In this article, the IT competences required by contemporary accountants are identified, based on a conciseliterature review in order to track all major changes realized during the last decades and develop an IT competency framework.
Software projects are complex endeavors that quite often fail to satisfy their initial objectives. As such the need to systematically study and assess the complexity of software projects is quite important. This study presents a systematic framework for assessing complexity of software projects that is based on the study of project management subject areas as defined in Project Management Body of Knowledge (PMBOK). The presented framework is based on a model that combines the concepts of project, complexity model, complexity factor etc. is an attempt to systematically assess and compare the complexity of software projects. The whole concept has been implemented within Project Management Complexity Assessment Tool (PMCAT) and it is available as a software service over the web.
Modern software systems are growing increasingly complex, requiring increased complexity of software and software development process (SDP). Most software complexity measurement approaches focus on software features such as code size, code defects, number of control paths, etc. However, software complexity measurement should not only focus on code features but on features that cover several aspects of SDP in order to have a more complete approach to software complexity. To implement this approach, an extensive literature review for identifying factors that contribute to the complexity of SDP was performed and seventeen complexity factors were identified. As there were indications that the identified factors were not independent from each other but there were interrelations between them, statistical methods for identifying the underlined relations and refining them were applied, resulting to the final set of measures used in the proposed model. Finally, the proposed model has been tested in five software projects and the results were evaluated.
Project management is a well understood management method, widely adopted today, in order to give predictable results to complex problems. However, quite often projects fail to satisfy their initial objectives. This is why studying the factors that affect the complexity of projects is quite important. In this paper, we will present the complexity factors that are related to project time, cost and quality management and then we will apply them to a number of selected projects, in order to compare the acquired results. The projects have been chosen in a way that results can be easily compared.
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