scholarly journals Accounting trends in the modern world

2020 ◽  
Vol 11 (9) ◽  
pp. 2403
Author(s):  
Natalya Melnyk ◽  
Dar'ya Trachova ◽  
Olena Kolesnikova ◽  
Olena Demchuk ◽  
Natalia Golub

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.

2020 ◽  
Vol 29 (2) ◽  
pp. 141-150 ◽  
Author(s):  
D. Z. Akhmetova ◽  
T. S. Artyukhina ◽  
M. R. Bikbayeva ◽  
I. A. Sakhnova ◽  
M. A. Suchkov ◽  
...  

The article addresses the issues related to digitalization in education and in this context – using of its achievements in the inclusive education.The authors analyze the implementation of digital technologies in the educational system, the benefits and risks of digitalization. The most important advantage of digitalization is its applicability in the system of inclusive education. The common ground between the inclusive approach and the use of digital technologies in the education of people with disabilities is studied. Digitalization in the modern world also influences on the civic engagement. In addition, digital citizenship makes it possible to develop professional competencies, ethical standards of culture among the young generation, in particular, among people with disabilities.In this article, the authors study the development of psychological, pedagogical, and communicative competencies of pedagogues required in inclusive education. The approaches to the organization of advanced training for teachers in professional educational institutions are shown.Digital educational technologies have undoubted benefits. If these technologies are used correctly in educational activities, they can help pedagogues to exempt from routine work, and to facilitate the fulfillment of educational tasks for children with disabilities. In order to do this, the entire process of digitalization and the use of artificial intelligence must be mastered. The main thing is to remember that “person” should be in the center of attention during the process of digitalization of socio-political processes.


2021 ◽  
Vol 5 (11) ◽  
pp. 1689
Author(s):  
Ikhwan Arif ◽  
Marji Marji ◽  
Syaad Patmanthara

<p><strong>Abstract: </strong>Work discipline is a fundamental thing that must exist in every work environment. Vocational students in the learning period are trained to be accustomed to discipline so that they can easily adjust to the work environment later. The awareness of students in controlling soft skills is still lower than their mastery in the field of hard skills. Meanwhile, the industrial world considers soft skills to be the main thing in recruiting prospective employees. Work discipline affect on work readiness. Awareness of work discipline for students is very important to support self-quality so that students can become graduates who are ready to work.</p><strong>Abstrak:</strong> Disiplin kerja merupakan hal mendasar yang pasti ada dalam setiap lingkungan kerja. Peserta didik SMK dalam masa pembelajaran dilatih untuk terbiasa disiplin agar mudah menyesuaikan diri di lingkungan kerja nantinya. Kesadaran peserta didik dalam pengendalian <em>softskill</em> masih lebih rendah dibandingkan dengan penguasaan mereka dalam bidang <em>hardskill</em>, sedangkan dunia industri menganggap bahwa <em>softskill</em> merupakan hal utama dalam merekrut calon karyawan. Hasil penelitian menunjukkan adanya pengaruh disiplin kerja peserta didik terhadapt kesiapan kerja. Kesadaran akan disiplin kerja untuk peserta didik sangat penting untuk menunjang kualitas diri sehingga peserta didik dapat menjadi lulusan yang siap kerja.


2020 ◽  
Vol 7 (1) ◽  
pp. 47-52
Author(s):  
Rifda El Fiah ◽  
Saiful Bahri

This research was conducted based on the problems that often arise in formal education learning. This problem has an impact on learning achievement results obtained by students. This research was conducted at MAN 1 Bandar Lampung. The purpose of this study was to determine the feasibility of the instructional model nuanced guidance data collection techniques using expert rating scale and user rating scale. The results of this study indicate that the nuanced learning model meets the achievement of student learning outcomes in MAN 1 Bandar Lampung, by developing students' knowledge and skills in the form of soft skills and hard skills. Guidance nuanced learning model design consists of learning process planning standards, learning process implementation standards, learning process outcome standards, and learning process control standards. 


Author(s):  
Hilman Syarif

Introduction: Student Centered Learning (SCL) is an effective method to develop student's soft skills and hard skills which are very important to support their successful carrier later. This research was conducted to identify the differences of developed soft skills between students who learn with PBL method and lecturing method. Methods: Descriptive comparative method was used in this study. The samples consisted of 15 students who learned with PBL method and 15 students who learned with lecturing method. The sample for this research was selected by random sampling method. Results: The result showed that the average of student's soft skills score in PBL method was 122.63, while student's soft skills score in lecturing method was 116.27. Discussion & Conclusion: There was significant difference of student's soft skills in PBL method and lecturing method (p value = 0.038; α = 0.05). This study recommends nursing program management, faculty of medicine at the University of Syiah Kuala keeps PBL method running and develops other methods which facilitate hard skills and soft skills are development. Keywords: nursing students, soft skill, PBL


Author(s):  
E.A. Kovrigin ◽  
◽  
V.A. Vasilyev ◽  

Given the trends in the modern world, as well as the rapid growth of digitalization, it is safe to say that it will inevitably affect almost all areas of human life and activities. Dmitriev’s English dictionary defines the word readiness: «It is a state where everything is done to start doing something.» Accordingly, an assessment of the company’s readiness to integrate modern digital technologies will identify opportunities, risks and threats, strengths and weaknesses of the enterprise, as well as to formulate a list of initial measures that need to be implemented. Thus, there is an urgent need to find an answer to the following questions: «How (by, what criteria and indicators) to measure readiness?», «What are the approaches to readiness assessment?» The purpose of this article is to develop a model and algorithm to assess the company’s readiness to integrate modern digital technologies. Modelling techniques were used to achieve this goal, as well as to analyze and generalize information. As a result of the research, a model for assessing the company’s readiness to integrate modern digital technologies has been developed and tested, based on the quality management model presented in the ISO 9000 series standards. A particular example shows how to use it and what it ultimately allows you to see and evaluate.


2019 ◽  
pp. 168-180
Author(s):  
I.Ya. Lukasevich ◽  
S.R. Dreving

In this study, the problems of training for the financial market in the conditions of rapidly developing digital technologies are considered. Based on the analysis of trends in the implementation of digitalization processes in various sectors of the financial market, the conclusion is made about the need for the formation of current and future specialists of relevant competencies and skills. It is shown that in order to solve the problem of effective training and retraining of personnel for the financial market, professional and educational standards should be supplemented with digital and general professional competencies (soft skills). Practical recommendations on amendments and additions to professional and educational standards are offered.


2011 ◽  
Vol 12 (5) ◽  
pp. 615-628 ◽  
Author(s):  
Elizabeth Chell ◽  
Rosemary Athayde
Keyword(s):  

Author(s):  
А. А. Бабич ◽  
К. О. Яндола
Keyword(s):  

У статті наведено приклад рейтингової системи оцінки успішності освітньої діяльності закладу вищої освіти. Автори наголошують, що така система буде мотивувати збагачення творчого потенціалу та повністю забезпечувати формування траєкторії розвитку особистості. Спираючись на сучасні наукові праці, автори дослідили поняття «творчість» та відзначили важливість творчого складника для формування hard-skills та soft-skills. У статті зазначається, що для здобувачів освіти більшості спеціальностей розвиток творчого складника залишається на другому плані. Автори переконані, що набуття професійних знань, умінь та навичок має відбуватися у тісному взаємозв’язку з розвитком творчого потенціалу. Складність використання повною мірою творчого складника в освітньому процесі пов’язана в тому числі і з тим, що специфічність поняття «творчість» ускладнює процес його оцінювання. Оцінювання є важливою складовою частиною організації навчального процесу. Автори підкреслюють основні протиріччя, що виникають під час оцінки творчого складника. У літературі питання пошуку шляхів розвитку творчості переважно полягає у застосуванні різних форм і методів організації занять. У роботі запропонована система оцінювання успішності результатів освітньої діяльності, в основі якої лежить принцип «кафетерію». Основна ідея полягає у наявності двох складових частин оцінювання: обов’язкової (спрямованої значною мірою на перевірку знань та вмінь) та варіативної (яка забезпечує прояв творчості та формування траєкторії особистого розвитку). Автори наводять приклад обов’язкової та змінної складових частин системи оцінювання для окремих дисциплін. Але у статті підкреслено, що така структура не може бути однаковою для всіх дисциплін. Проведений педагогічний експеримент дав змогу довести ефективність та доцільність застосування такої системи. Ефективність запропонованої системи підтверджується високими освітніми результатами (якістю освіти). Результати перевірки та оцінки мотивації досягнень здобувачів освіти методом А. Мехрабіана також підтвердили ефективність запропонованої системи оцінювання.


Author(s):  
Mitashree Tripathy

In this fast transforming business economy caused by globalization, it has become incredibly important that employees keep on upgrading their hard skills and polish their soft skills if they aspire for a career that not only pays them well but also promises better opportunities in career development. Though the importance of soft skills is recognised in everyday life, in maintaining interpersonal relationships, in buildings strategies for success, its implications are mainly found in organisations and workplaces. Soft skills, however, play a significant role in building a career. Today to succeed and survive in the competitive workplace employees are expected to change their attitude, attention, and commitment to work. Besides, they are also expected to develop other abilities like effective communication skills, teamwork, leadership qualities, stress management, emotional intelligence etc. Competition is progressively increasing across workplaces worldwide. The need to be fit, flexible and existing is highly intrinsic. Soft skills thus help deal with challenges as they offer essential factors to influence the success of the employees and the organisations. This paper focuses on discussing the relevance of soft skills in career success, job satisfaction, creating a better work atmosphere and bringing about productivity at the workplace.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  

Purpose The purpose of this study is to investigate whether hard-skills trainers and soft-skills trainers have different perspectives regarding the instructional skills and knowledge they require. Design/methodology/approach From the previous training literature the authors used 14 items covering relevant instructional knowledge and skills in a questionnaire which was applied online. Following an exploratory factor analysis a one-way multivariate analysis of variance [MANOVA] was conducted with the training content being the independent variable and the training requirements being the dependent variables. Findings Soft-skills trainers and hard-skills trainers differed in the variety of instructional methods and in their emphasis on interpersonal relations and interactions, group management and communication. Those trainers with train-the-trainer certificates did not differ significantly from those who did not have them. Trainers with a university degree in educational science/psychology were more likely to teach soft skills than hard skills but did not agree more with the relevance of instructional skills and knowledge than those without such a degree. Research limitations/implications The authors note that the results reflect the subjective perceptions of instructional requirements by trainers rather than objective requirements which would need to be tested by other means. Practical implications This study has a range of practical implications including the importance of skill and knowledge content and that of the trainers' perceptions in determining the extent to which what is learned is transferred into day-to-day work. Originality/value Previous literature has given little attention to the content of training and it has been unclear how this might affect learning and its transfer.


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