Search citation statements
Paper Sections
Citation Types
Year Published
Publication Types
Relationship
Authors
Journals
Subject. This article discusses the formation of the content of professional competencies of accountants and the main aspects of the transformation of the accounting profession in the conditions of Industry 4.0, namely educational, methodological, and technological. Objectives. The article aims to assess the possibilities of forming professional competencies of students in educational programmes of higher education of accounting and analytical orientation, taking into account the trends in the digital development of the country's economy. The article also aims to substantiate the need to adapt educational programmes of an accounting orientation to the requirements of the digital economy. Methods. For the study, I used the methods of information gathering, analysis and synthesis, and modeling in practice. Results. Based on a review of modern research in the field of training accountants in higher educational institutions of Russia and English-speaking countries, taking into account the trends in the digital development of society, the article identifies the risks and advantages of the accounting profession prospects in the context of the mass adoption of information technologies in the country's economy. The article also defines the directions of transformation of the accounting profession in Industry 4.0 and the possibility of orienting the content of professional tasks to the formation of digital competencies. Conclusions and Relevance. It is necessary to adapt the educational programmes for the training of accountants in higher education institutions to the requirements of the digital economy in order to bring their content closer to the interests of employers. Employers will be able to get graduates who have both profession competencies and a complex of digital knowledge, skills and abilities. The results of the study can be used to develop an approach to integrating the necessary digital knowledge, skills and abilities into the content of the tasks of professional activity, work programmes of disciplines, etc.
Subject. This article discusses the formation of the content of professional competencies of accountants and the main aspects of the transformation of the accounting profession in the conditions of Industry 4.0, namely educational, methodological, and technological. Objectives. The article aims to assess the possibilities of forming professional competencies of students in educational programmes of higher education of accounting and analytical orientation, taking into account the trends in the digital development of the country's economy. The article also aims to substantiate the need to adapt educational programmes of an accounting orientation to the requirements of the digital economy. Methods. For the study, I used the methods of information gathering, analysis and synthesis, and modeling in practice. Results. Based on a review of modern research in the field of training accountants in higher educational institutions of Russia and English-speaking countries, taking into account the trends in the digital development of society, the article identifies the risks and advantages of the accounting profession prospects in the context of the mass adoption of information technologies in the country's economy. The article also defines the directions of transformation of the accounting profession in Industry 4.0 and the possibility of orienting the content of professional tasks to the formation of digital competencies. Conclusions and Relevance. It is necessary to adapt the educational programmes for the training of accountants in higher education institutions to the requirements of the digital economy in order to bring their content closer to the interests of employers. Employers will be able to get graduates who have both profession competencies and a complex of digital knowledge, skills and abilities. The results of the study can be used to develop an approach to integrating the necessary digital knowledge, skills and abilities into the content of the tasks of professional activity, work programmes of disciplines, etc.
The article discusses the current problems of reforming the accounting profession in the context of Industry 4.0., substantiates the increasing value and importance of the profession as a leader in finance, who has the skills to process large amounts of transactions using advanced technologies, as well as the importance of training accountants with integrated thinking skills, assuming not only professional, but also technological literacy, based on the basis of compliance with the basic ethical principles of accountants' behavior. The emerging modern worldview of professional accountants operating in the digital age should contribute to maintaining user confidence in accounting and reporting data. The article provides an overview of the key trends affecting the accounting profession, identified by the Advisory Group of Professional Accountants in Business of the IFB, as global priorities for the development of the profession in 2022.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.