Accounting trends in the modern world
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Independent Journal of Management & Production |
Texto Completo: | http://www.ijmp.jor.br/index.php/ijmp/article/view/1430 |
Resumo: | The purpose of the article is to determine the current directions and future trends in the development of accounting. The conclusions made on the basis of research materials, surveys, reports of reputable international and professional accounting organizations. Synthesis and analysis reveal that some trends and drivers among analyzed will be more significant (such as globalization of business and the profession; spread of digital technologies; expectations of business and professional accountants) than others (such as regulation and governance) and will, in varying degrees, affect specific accounting roles, skills, knowledge. As a result of research, was determined that modern accounting professionals move from performing technical accounting functions (hard skills) to support the companies` management and play a significant role in improving the development of society. It is established that the main thing in the strategy of accounting companies` progress (both large and SMEs) and accounting specialists will be the development of the latest technologies, soft skills, professional flexibility. It is substantiated that the change of priorities will turn the challenges facing the accounting profession into its advantages. |
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Independent Journal of Management & Production |
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Accounting trends in the modern worldAccounting trendsProfessional accountantKnowledge and skillsThe purpose of the article is to determine the current directions and future trends in the development of accounting. The conclusions made on the basis of research materials, surveys, reports of reputable international and professional accounting organizations. Synthesis and analysis reveal that some trends and drivers among analyzed will be more significant (such as globalization of business and the profession; spread of digital technologies; expectations of business and professional accountants) than others (such as regulation and governance) and will, in varying degrees, affect specific accounting roles, skills, knowledge. As a result of research, was determined that modern accounting professionals move from performing technical accounting functions (hard skills) to support the companies` management and play a significant role in improving the development of society. It is established that the main thing in the strategy of accounting companies` progress (both large and SMEs) and accounting specialists will be the development of the latest technologies, soft skills, professional flexibility. It is substantiated that the change of priorities will turn the challenges facing the accounting profession into its advantages.Independent2020-11-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttp://www.ijmp.jor.br/index.php/ijmp/article/view/143010.14807/ijmp.v11i9.1430Independent Journal of Management & Production; Vol. 11 No. 9 (2020): Independent Journal of Management & Production (2nd Special Edition ISE, S&P); 2403-24162236-269X2236-269Xreponame:Independent Journal of Management & Productioninstname:Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)instacron:IJM&Penghttp://www.ijmp.jor.br/index.php/ijmp/article/view/1430/1663http://www.ijmp.jor.br/index.php/ijmp/article/view/1430/1664Copyright (c) 2020 Natalya Melnyk, Dariia Trachova, Olena Kolesnikova, Olena Demchuk, Nataliia Holubinfo:eu-repo/semantics/openAccessMelnyk, NatalyaTrachova, Dar'yaKolesnikova, OlenaDemchuk, OlenaGolub, Natalia2020-11-01T04:11:00Zoai:www.ijmp.jor.br:article/1430Revistahttp://www.ijmp.jor.br/PUBhttp://www.ijmp.jor.br/index.php/ijmp/oaiijmp@ijmp.jor.br||paulo@paulorodrigues.pro.br||2236-269X2236-269Xopendoar:2020-11-01T04:11Independent Journal of Management & Production - Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)false |
dc.title.none.fl_str_mv |
Accounting trends in the modern world |
title |
Accounting trends in the modern world |
spellingShingle |
Accounting trends in the modern world Melnyk, Natalya Accounting trends Professional accountant Knowledge and skills |
title_short |
Accounting trends in the modern world |
title_full |
Accounting trends in the modern world |
title_fullStr |
Accounting trends in the modern world |
title_full_unstemmed |
Accounting trends in the modern world |
title_sort |
Accounting trends in the modern world |
author |
Melnyk, Natalya |
author_facet |
Melnyk, Natalya Trachova, Dar'ya Kolesnikova, Olena Demchuk, Olena Golub, Natalia |
author_role |
author |
author2 |
Trachova, Dar'ya Kolesnikova, Olena Demchuk, Olena Golub, Natalia |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Melnyk, Natalya Trachova, Dar'ya Kolesnikova, Olena Demchuk, Olena Golub, Natalia |
dc.subject.por.fl_str_mv |
Accounting trends Professional accountant Knowledge and skills |
topic |
Accounting trends Professional accountant Knowledge and skills |
description |
The purpose of the article is to determine the current directions and future trends in the development of accounting. The conclusions made on the basis of research materials, surveys, reports of reputable international and professional accounting organizations. Synthesis and analysis reveal that some trends and drivers among analyzed will be more significant (such as globalization of business and the profession; spread of digital technologies; expectations of business and professional accountants) than others (such as regulation and governance) and will, in varying degrees, affect specific accounting roles, skills, knowledge. As a result of research, was determined that modern accounting professionals move from performing technical accounting functions (hard skills) to support the companies` management and play a significant role in improving the development of society. It is established that the main thing in the strategy of accounting companies` progress (both large and SMEs) and accounting specialists will be the development of the latest technologies, soft skills, professional flexibility. It is substantiated that the change of priorities will turn the challenges facing the accounting profession into its advantages. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-11-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://www.ijmp.jor.br/index.php/ijmp/article/view/1430 10.14807/ijmp.v11i9.1430 |
url |
http://www.ijmp.jor.br/index.php/ijmp/article/view/1430 |
identifier_str_mv |
10.14807/ijmp.v11i9.1430 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
http://www.ijmp.jor.br/index.php/ijmp/article/view/1430/1663 http://www.ijmp.jor.br/index.php/ijmp/article/view/1430/1664 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf text/html |
dc.publisher.none.fl_str_mv |
Independent |
publisher.none.fl_str_mv |
Independent |
dc.source.none.fl_str_mv |
Independent Journal of Management & Production; Vol. 11 No. 9 (2020): Independent Journal of Management & Production (2nd Special Edition ISE, S&P); 2403-2416 2236-269X 2236-269X reponame:Independent Journal of Management & Production instname:Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) instacron:IJM&P |
instname_str |
Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) |
instacron_str |
IJM&P |
institution |
IJM&P |
reponame_str |
Independent Journal of Management & Production |
collection |
Independent Journal of Management & Production |
repository.name.fl_str_mv |
Independent Journal of Management & Production - Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) |
repository.mail.fl_str_mv |
ijmp@ijmp.jor.br||paulo@paulorodrigues.pro.br|| |
_version_ |
1797220493545177088 |