Prospects of Professional Activity of Accountants in the Conditions of Digital Transformation of Accounting

Auditor ◽  
2021 ◽  
pp. 49-56
Author(s):  
Margarita Koske ◽  
Yuliya Mishuchkova ◽  
I. Voyutskaya

This article discusses and analyzes the recently widespread opinion about the future futility of the accounting profession. Indeed, new technologies contribute to a change in the organization of accounting work and the role of accountants in business management, which necessitates the search and substantiation of optimal ways and adequate forms of professional activity of accountants in the context of rationalization and increasing digitalization of management. Nevertheless, the scientifi c accounting community continues to defend the opinion that there are currently no real prerequisites for the disappearance of the accounting profession, as well as a tangible decrease in the demand for accountants in the labor market.

2020 ◽  
Vol 12 (1) ◽  
Author(s):  
Mariya Pavlova ◽  
◽  
◽  

The question regarding the future of the accounting profession is being raised more and more often. The most powerful professional accounting organizations are directing all their resources to study the problems of the future of accounting. The issues regard accounting as a whole, the profession, what types of personnel will be needed for business and the public sector, and possible effects of digitalization. It is argued that the role of the professional accountant is undergoing a dramatic transformation, that in the future she will assume the role of a strategic business partner in the organization and must therefore acquire new competencies. This paper outlines what these competences should be and how to gain them.


2021 ◽  
Vol 13 (2) ◽  
Author(s):  
Lyudmila Ivancheva ◽  

The article emphasizes the role of the advancement of modern science and new technologies in forecasting research as a key factor for making prognoses for the future. It presents the concept of technoscience, developed by the author, as a blend and symbiosis of modern science and technologies, converging on the basis of similar purposes, objects of treatment and outcomes, as well as of the rising engagement with social interests and attitudes. Furthermore, the main kinds of forecasting research with their specifics, advantages and limitations are outlined, pointing out the special role of building foresight scenarios for the future as a prognosis and policy instrument. The tendencies in this field of research are identified, revealing the challenges related to modern technoscience, and the possible solutions.


Author(s):  
Jerry Rau ◽  
Mike Kirkwood

Pressure testing of pipelines has been around in some form or another since the 1950s1–14. In its earliest form, operators used inert gases such as Nitrogen or even air to test for pipeline integrity. However, with the significant increases in pipeline pressures and inherent safety issues with a pressurized gas, the switch to using water happened in the late 1960’s15–17. Hydrostatic tests (referred to as hydrotests) have been used since then to set and reset the Maximum Allowable Operating Pressure (MAOP) for pipelines but as other technologies develop and gain acceptance will hydrotesting still play a key role in pipeline integrity in the years ahead? Currently, hydrotesting is a topic for the impending US Pipeline and Hazardous Materials Safety Administration’s (PHMSA) Proposed New Rule Making (PNRM)18. Under the NPRM, hydrotesting is required to verify MAOP on pre-1970s US “grandfathered” pipelines, as well as on pipelines of any age with incomplete or missing testing record and include a high level test with a “spike” in pressure. But hydrotesting may not be the only method. Alternative methods and new technologies — used alone or used in combination with hydrotesting — may help provide a more comprehensive way for operators to identify and address potential problems before they become a significant threat. This paper explores both sides of the argument. Before In-Line Inspection (ILI) technology was even available, hydrotesting was the absolute means of the proof of integrity. However, hydrotesting is under scrutiny for many reasons that this paper explores. ILI was introduced in the 1960’s with the first commercially available Magnetic Flux Leakage (MFL) tools that presented the industry with an alternative. Currently there are a huge array of available technologies on an ILI tool and so is the role of the hydrotest over? The paper looks at the benefits of the hydrotest and these are presented and balanced against available ILI technology. Furthermore, as pipelines are being developed in even more harsh environments such as deepwater developments, the actual logistics of performing a hydrotest become more challenging. The paper will also look at both applications onshore and offshore where regulators have accepted waivers to a hydrotest using alternative methods of proving integrity. The paper concludes with the current use and needs for hydrotesting, the regulatory viewpoint, the alternatives and also what the future developments need to focus on and how technology may be improved to provide at least a supplement if not a replacement to this means of integrity assurance.


Author(s):  
Carlos Flavian ◽  
Miguel Guinaliu

As a result of the new possibilities offered by Internet managers are increasing options provided by the new technologies in strategic planning. The virtual community has become one of the more interesting options. The general aim of this article is to explain the concept of virtual community, paying special attention to the most important strategies and management suggestions. Firstly, we will analyze the concept of community from a sociological viewpoint. We then define a virtual community and what causes an individual to belong to one. Secondly, we will show the main strategic implications of the development of virtual communities. Next we will detail a series of recommendations for the proper management of virtual communities. The two final sections present the future trends of research and the main conclusions of the article.


2018 ◽  
Vol 39 (1/2) ◽  
pp. 2-11 ◽  
Author(s):  
Philomena W. Mwaniki

Purpose The purpose of this paper is to conceptualize the future of academic libraries in the era of new user needs, new skills for staff and services offered. The literature shows the evolution of new technologies and the implications they have on the staff, library services and new user needs. The discussions in this paper are surrounded by conceptualization of what the library products and services will be in future academic libraries. It also looks at future studies that explore opportunities for librarians to advance their professional role. Design/methodology/approach This is a literature-based conceptual paper that draws on a wide range of literature that hypothetically looks at the future roles of professional librarians, the collection, services and the evolution of technology on the new user needs. Findings The library today will give the basis for the future librarian’s role, the emerging user needs and impact of service delivery. Technological advances have also affected the establishment of library systems and services offered. The emerging future roles will generally depend on how advanced the libraries are in the region or country including Kenya. Originality/value This paper adds a flexible approach to the skills, services as a role of future librarians.


ESTOA ◽  
2019 ◽  
pp. 9-18
Author(s):  
Juliana Hiroki ◽  
Artur Rozestraten

The new technologies of today's world, applied in the perceptive and creative processes, bring the need to rediscover the role of representations in both, academic and professional, areas of architecture. Therefore, this article seeks to understand and demystify Oscar Niemeyer’s (1907-2012) design process, one of the most renowned Latin American architects in the world and known for his peculiar design process - distinguished by consisting only of sketches and texts, but, as this research reveals, also by physical models - and his broad professional activity, which accompanied the variations occurred in architectural production in Brazil and in the world, between the years 1940 and 2010


2020 ◽  
Author(s):  
A.V. YUr'ev

Digital technologies have become an integral part of our everyday life. Today the application of digital technologies surrounds us at home, at work, in education, transport or leisure. Digital transformation is not only about the technological shift. New technologies, software and hardware solutions are emerging every day. The importance of digital technology in vocational education cannot be ignored. In fact, with the advent of computers in education, it has become easier for teachers to transfer knowledge and for students to acquire it. The use of technology has made the teaching and learning process even more enjoyable. But the negative aspects of the use of digital educational technologies in training highly qualified specialists on the labor market are also not excluded.


2020 ◽  
Vol 14 (2) ◽  
pp. 115-122
Author(s):  
Maria Natasha Jostan ◽  
Ria Sandra Alimbudiono

This study aims to determine and understand the role of Accounting Studies in student lifestyle and financial behavior of accounting students, which will have an impact on their future accounting profession. Data was collected through interviews with 10 accounting students, academics and practitioners which obtained several results. The results of this study indicated that Accounting Studies plays a role in the lifestyle and financial thinking of accounting students, and will later be able to have an impact on the performance and daily life of the accounting profession in the future. Based on this analysis, overall it can be concluded that besides accounting studies, there is another factor to support the accountant mindset that is work environment. Mindset, financial behavior and accounting student life style obtained by accounting studies and it able to support future accounting profession.


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