RESHAPING FUTURE SKILLS OF PROFESSIONAL ACCOUNTANTS

2020 ◽  
Vol 12 (2) ◽  
pp. 134-151
Author(s):  
Alfonsa Dian Sumarna

Acceleration change of global economy causes accounting profession require to have knowledges, skills, and abilities that can support company’s sustainability growth and able to compete nationally and internationally. The accounting profession in the future cannot be a solitery skill but must adapt and evolve in line with new emerging technology. In this research, we using descriptive qualitative research, to explore in depth a review of the factors that influence the accounting profession in the future due to the evolution and revolution of information technology. This research explores information using narrative perspective to understand the implications of modern technology, the drivers of change in the accounting profession, and the future needed of accountant’s skills in accounting work area such as audit and assurance; corporate reporting; financial management; strategic planning and performance management; tax; and governance, risk, and ethics. The needed of competence in analytical and communication skills, knowledge of software and big data, holistic knowledge of internal business, local and global trends are important things that need attention for profesional accountants. Technical skills and ethics (TEQ) and behavior take the prominent role to be able to adapt to changing professional needed. . Keywords: Professional Accountant, Information Technology, Competency, Accounting

2020 ◽  
Vol 1 (2) ◽  
pp. 95-104
Author(s):  
Regina Bekoe

The culture of an organization reflects its performance. Stakeholders who are direct beneficiaries of the Ghana Education Service have often complained of receiving poor service delivery from the organization. Using the Head Office of the organization in Accra, the researcher investigated whether the organization's culture had any relationship with the performance. With both interviews and questionnaires, core areas of the organization such as: Mission, Ethics andAccountability, External Environment, Strategic Planning and Management, Organizational Structure, Leadership and Management, Human Resource Management, Internal and External Communication, Financial Management, Evaluation and Performance Management and Information Technology were assessed. Five divisions of the organization were used for the study. The findings of the study were that the existing culture does not mirror the preferred culture; it was also established that the organization's culture and performance have a mutually reciprocating relationship. The study showed that the current level of performance could be improved if support systems in the area of finance, staff and technology are enhanced. Furthermore the organization should encourage shared leadership and give credit to others when they do the right things. Staff need to be trained in information technology so they can be current in the use of the technology. Keywords: Organizational culture; Organizational performance; Organization development.


2014 ◽  
Vol 53 (05) ◽  
pp. 333-335
Author(s):  
R.-D. Hilgers ◽  
R. Hofestädt ◽  
P. Knaup-Gregori ◽  
C. Ose ◽  
A. Timmer ◽  
...  

SummaryThe publication of a memorandum on improving medication safety by information technology in both the German journal GMS Medical Informatics, Biometry and Epidemiology (MIBE) and the journal Methods of Information in Medicine (MIM) gives reason to strengthen cooperation of MIBE and MIM and to report on more publications of MIBE here. The publications in focus deal with simulation-based optimization of emergency processes, handling of research data in publications, open access to research metadata, reliability of digital patient records in medical research, assessment methods for physical activity, using of insurance databases for epidemiological studies, certificates for epidemiological professionals, regression models, computer based training, and performance management in Swiss hospitals. Finally determining factors for scientific careers are discussed.


2019 ◽  
Vol 135 ◽  
pp. 04026 ◽  
Author(s):  
Kulyash Bertayeva ◽  
Galina Panaedova ◽  
Natalia Natocheeva ◽  
Tat’yana Kulagovskaya ◽  
Tatiana Belyanchikova

The article shows that the implementation of Industry 4.0 will be implemented in many sectors of the global economy, including the coal industry. In Russia, “positive” experience has been accumulated in connection with the implementation of the Smart Mine and Smart Cut projects. The purpose of this article is to identify trends in the innovative development of the mining industry, as well as to systematize the basic elements of the Industry 4.0 project on basic mining processes. In the process of the study, the authors of the article prepared an enlarged systematization of technological solutions for the mining industry, which corresponds to the main directions of the global Industry-4.0 project and allows us to proceed with the formation of a technological platform that includes the need to implement the projects “Virtual Mine of the Future” and “Virtual Section of the Future”.


2019 ◽  
Vol 8 (4) ◽  
pp. 12804-12809

Logistics Management is an effective system for the companies to deliver the products to the customers at the exact place where they demands at right time with right cost. Logistics management comprises the planning, implementation and control of the flow of raw materials and finished goods from the suppliers to the customers. This study is conducted to understand the conception of logistics and its significance. This study is to show the main functions of the logistics, aim, tactics and its various components. Nowadays most of the major companies are enforced to lessen their business expenditures because of the globalization and the companies are finding ways to reduce the costs without affecting the productivity. This made them to practice a new management tactics like Supply chain management and e-logistics. E-logistics provides the idea of logistics business into the modern world through the internet and completely changes the concept of simple logistics into e-logistics. E-logistics is the most modern technology in the field of logistics which brings the whole business world into a small online eworld. This novel set of communication with better computing and collective skills changes the new logistics into a customer oriented technology by data sharing, providing information and exact statistics with the supply chain customers. E-logistics helps in managing the new challenges in the supply chain field. The main components of the e-logistics are multi-channel operations, cross-border tasks, warehouse plan and inventory, planning, estimating and performance management. This study targets to understand the main benefits and the new tasks between logistics and e-logistics.


2017 ◽  
Vol 15 (1) ◽  
Author(s):  
Eddy Soeryanto Soegoto

The Performance of Study Program is the determinant factor of Higher Education performance. The decrease of the number of students enrolling in the StudyProgram (Prodi), the accreditation result of Prodi, the duration of student studyand the absorption of alumni are the factors of Prodi performance that have notbeen achieved yet according to the purpose of the Institution. The problem ispointed out that only the utilization of information technology has not beenevenly distributed both to lecturers and employees, to unorganized organizational climate, and performance management that has not been effectively implemented. Based on these phenomena, the purpose of this study is to obtain theresults of the study and analysis of the study program performance model affected by management performance with the help of utilization of informationtechnology and organizational climate.Research approach is quantitative. The object of research is the study programin UNIKOM environment with saturated samples amounted to 27 Study Programs. Data collection uses questionnaires, interviews and documentation. Theanalysis procedure is path analysis.Research result shows that the performance of study program in the UNIKOMenvironment has not been in accordance with institutional expectations, especially in the acquisition of accreditation; Performance management has notbeen effective yet; Utilization of information technology especially software implementation has not been conducive to service to students, and organizationclimate has not been fully support the achievement of Prodi's performance yet,especially in achieving superior accreditation. This research result generates anew model, which is different from the previous research, where the use of information technology, and organizational climate give very low direct effect toProdi's performance, whereas the performance management shows dominanteffect on Prodi's performance. This means that Prodi's performance will be optimal when it has the use of appropriate information technology and organizational climate conducive in supporting effective performance management


Imbizo ◽  
2018 ◽  
Vol 8 (2) ◽  
Author(s):  
Godwin Aondofa Ikyer

 In Nigeria, cultural contents have continued to be explored in relation to their typologies, taxonomies and social value. Some folklore materials are disappearing due to modernisation and globalisation, leaving marginal communities to turn to alien models, some of which are not effective or accessible. The desire for a community-based model is weak as it is considered primitive and inferior to contemporary existence. Folklorists are too few with too little research wherewithal to carry out an extensive and broad-based study on oral art forms and their continued relevance to society. An ironic hybrid and interdisciplinary connectivity exists between folklore and multimedia as cultural materials adopt modern technologies, which an in-depth study could bring to light. This article, using the contextual perspective of analysis, examines ways in which folklore materials could continue to be explored even in their dynamic new multimedia “homes” such as music, photography, moving images, audio, computer, and broadcast media, thus creating new narrative and performance spaces other than the oral and the literary, and a new interface between folklore and modern technology life. The article proposes the undertaking of enhanced research into the hidden dimensions of folklore and the re-fashioning of cultural thought, science and technology, in line with cultural and global trends towards enhanced knowledge and development.


2002 ◽  
Vol 21 (1) ◽  
pp. 139-146 ◽  
Author(s):  
Robert K. Elliott

Every aspect of the accounting profession is being pervasively affected by advances in information technology (IT). IT shifts power from producers (such as accountants and auditors) to consumers (such as investors, creditors, and other information users). Present and potential users of accounting and auditing services have increasing needs for relevant, reliable, and timely information, and IT provides the means to meet them. But responding to these needs will require changes in virtually every aspect of auditing—where it is applied and how it is produced and distributed, for example, as well as the profession's relations with assurance users. This article explores some of the principal changes in the audit paradigm that will be necessary in order to meet assurance-user needs in the future.


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