scholarly journals Toward Cognitive Management Accounting

2020 ◽  
Vol 12 (12) ◽  
pp. 5108 ◽  
Author(s):  
Olga Pilipczuk
Keyword(s):  
Labor Market ◽  
Cognitive Abilities ◽  
Information Technologies ◽  
Management Accounting ◽  
Literature Study ◽  
Current Management ◽  
Management Accountant ◽  
Cognitive Information ◽  
Analytic Skills ◽  
The Impact

This paper examines the impact of cognitive technologies in management accounting. The purpose of the research was to create the current management accountant skills model. The main contributions of this paper are the literature study of the future of management accounting, the study of the impact of cognitive technologies on management accounting, the labor market research, and the current management accountant skills model. The purpose of the literature study was to highlight the opportunities and challenges of the application of cognitive technologies to management accounting and the role of cognitive abilities in the management accountant profession. The labor market study was conducted in order to analyze the impact of cognitive technologies on the management accountant profession and identify the core skills required. The paper fulfills the research gap regarding the impact of cognitive information technologies on management accounting and the management accountant profession in terms of smart and sustainable organization conception. The number of job positions with cognitive analytic skills, big data skills, cognitive abilities, and additional skills and competencies was identified. Although the research reveals differences in the demand for skills and abilities among the studied countries, the common skills model for managerial accountants was successfully created.

The Rise of Artificial Intelligence

2020 ◽  
pp. 1298-1313
Author(s):  
Robert Niewiadomski ◽  
Dennis Anderson
Keyword(s):  
Artificial Intelligence ◽  
Labor Market ◽  
Exponential Growth ◽  
Cognitive Abilities ◽  
Full Range ◽  
Rapid Expansion ◽  
Employment Opportunities ◽  
Strong Ai ◽  
Long Run ◽  
The Impact

Our inventions defined the work we engaged in for centuries; created new industries and employment opportunities around them. They, however, had often unforeseen consequences that affected the way we lived, interacted with each other, and redefined our societal rules. The established narration portrays the impact of major technological leaps in civilization on employment as temporary disruptions: Many finds themselves without employment taken away from them by efficient, laborsaving inventions, but, in the long run, through gradual adaptations, improved education and gaining higher qualifications, everyone benefits. In this chapter, the authors explore the impact of the rapid expansion of artificial intelligence (AI) in relations to the labor market. The authors argue that this rather optimistic, even naïve scenario, collapses while confronted with the exponential growth of AI; in particular, with the potential arrival of syneoids – robotic forms of “strong AI” possessing, or even exceeding, the full range of human cognitive abilities.

scholarly journals THE IMPACT OF ECONOMIC QUERIES ON THE STRUCTURE OF UNDERGRADUATE EDUCATION

2021 ◽  
Vol 10 (34) ◽  
Author(s):  
E.V REPRINTSEVA ◽  
Keyword(s):  
Higher Education ◽  
Labor Market ◽  
Computer Science ◽  
Education System ◽  
Information Technologies ◽  
Computer Engineering ◽  
Higher Education System ◽  
Structural Problems ◽  
Russian Higher Education ◽  
The Impact

The imbalance between the labor market and the higher education system in the Russian Federation is highly relevant for discussion in the pedagogical environment. Overcoming structural problems is a difficult task, especially in the context of an economic crisis. The transition of Russian higher education to the Bologna model was complicated by many factors. An additional task at this point was the need to reform the structure of the output of specialists, since for some of them there was a large oversupply in the labor market, and for others there was a lack. In addition, the growing process of digitalization has made it necessary to train a sufficient number of specialists in the areas that ensure the spread of information technologies. State policy in the field of higher education has changed the number of students enrolled in the most popular bachelor's degree programs and has affected their structure depending on the form of tuition fees. The study found that the total number of students in the most popular areas of training-economics, management and law-has decreased, but they have retained their leadership, and the structure of students in these specialties is dominated by those who study on a contractual basis. At the same time, the demands of the economy caused a fairly rapid reaction of the higher education system and led to an increase in the number of students in the areas of linguistics, information systems and technologies, and defectological education. As a result of state support, despite the reduction in the total number of students, the share of budget and target students in those professions that are now most in demand in the economy has increased: construction, electric power and electrical engineering, agricultural engineering, computer science and computer engineering, applied computer science.

scholarly journals The Impact of Digital Technologies on the Labor Market of Belarusian Youth

2021 ◽  
pp. 87-95
Author(s):  
Larissa G. Titarenko ◽  
Ekaterina Rezanova
Keyword(s):  
Labor Market ◽  
Information Technologies ◽  
Labor Relations ◽  
Supply And Demand ◽  
Educational Process ◽  
Negative Consequences ◽  
New Information ◽  
Youth Labor Market ◽  
Information And Communication ◽  
The Impact

The article examines the impact of modern digitalization processes on the youth labor market in Belarus within the framework of the risk theory. This made it possible to assess the possible negative consequences of digitalization and to determine the ways to regulate them. On the empirical base of data analysis of two studies of youth, conducted with the participation of the authors, the contradictory influence of digitalization on the youth labor market is highlighted: the characteristics of the youth professional trajectories and labor values are described. The article also discusses the possibilities for the develop-ment of entrepreneurial initiatives and the information and communication environment of modern youth. Particular attention is paid to the analysis of risks in the youth labor market: the imbalance of supply and demand, unemployment, the emergence of new forms of labor relations. It is concluded that the key to the problem of balancing the youth labor market is the modernization of the education system in accordance with the requirements of digital transformation: focus on the formation of the students’ digital competencies; introduction of new information technologies (IT) in the educational process, etc. Improvement of the institutional conditions for doing business can enhance youth activity in entrepreneurship and allow young people to successfully adapt to new forms of labor relations.

The Image of the Information Society in Culture: Optimism Gives Way to Pessimism?

2021 ◽  
pp. 25-35
Author(s):  
Ekaterina V. Petrova ◽  
Keyword(s):  
Information Technology ◽  
Cognitive Abilities ◽  
Information Society ◽  
Information Technologies ◽  
Digital Society ◽  
Technological Advances ◽  
Everyday Reality ◽  
Information Landscape ◽  
The Impact

During its existence, the idea of an information society has undergone significant changes, many concepts of the information society have appeared, as well as re­lated concepts of a network, communicative, digital society. The purpose of this article is to trace the transformation of the “image” of the information society in culture from the stage of expectations of the embodiment of its main parame­ters to the peculiarities of vision and assessment of its characteristics, which have become everyday reality today. In the definitions and assessments of the in­formation society, proposed by philosophers and sociologists at the end of the last century, its technological characteristics, which are quite optimistic for society, were emphasized. Three decades later, negative assessments of the mod­ern “information landscape”, such as Internet addiction, information pollution, information stress, began to prevail in discussions about the impact of these characteristics on everyday life. “Technological optimism” is replaced by “hu­manitarian pessimism”, that is, the emphasis from technological advances is shifted to the impact of information technology on a person, his psycho-emo­tional state, consciousness, worldview, and cognitive abilities. The objectives of the article include the analysis of real changes in consciousness, psyche and hu­man brain, caused by the introduction of information technology in the daily life of people. All these processes lead to the formation of a negative image of the “digital society”, to the rejection of the realities associated with it. But the fact that the information society in its ideal embodiment did not take place does not negate the growing role of information technologies in modern life. And against this background, the author believes, a purposeful, including a philo­sophical analysis of relevant problems is needed in order to understand how to balance the image of the “person – information environment” system. Informa­tion ecology can play a significant role in such analysis.

The Rise of Artificial Intelligence

2017 ◽  
pp. 29-49 ◽  
Author(s):  
Robert Niewiadomski ◽  
Dennis Anderson
Keyword(s):  
Artificial Intelligence ◽  
Labor Market ◽  
Exponential Growth ◽  
Cognitive Abilities ◽  
Full Range ◽  
Rapid Expansion ◽  
Employment Opportunities ◽  
Strong Ai ◽  
Long Run ◽  
The Impact

Our inventions defined the work we engaged in for centuries; created new industries and employment opportunities around them. They, however, had often unforeseen consequences that affected the way we lived, interacted with each other, and redefined our societal rules. The established narration portrays the impact of major technological leaps in civilization on employment as temporary disruptions: Many finds themselves without employment taken away from them by efficient, laborsaving inventions, but, in the long run, through gradual adaptations, improved education and gaining higher qualifications, everyone benefits. In this chapter, the authors explore the impact of the rapid expansion of artificial intelligence (AI) in relations to the labor market. The authors argue that this rather optimistic, even naïve scenario, collapses while confronted with the exponential growth of AI; in particular, with the potential arrival of syneoids – robotic forms of “strong AI” possessing, or even exceeding, the full range of human cognitive abilities.

scholarly journals Impact of Digital Economy on Public Employment in Terms of Economic Inequality Between Territories

2019 ◽  
Vol 29 (3) ◽  
pp. 388-395
Author(s):  
Bato Tagarov
Keyword(s):  
Labor Market ◽  
Information Technologies ◽  
Digital Economy ◽  
Standard Of Living ◽  
Digital Information ◽  
Public Employment ◽  
Demand And Supply ◽  
Internet Technologies ◽  
Development Level ◽  
The Impact

The article examines the impact of developing digital information technologies on the labor market and public employment. At the same time, it analyses separately the impact of the digital economy on the territories with a relatively low standard of living and high unemployment. The author presents the data for the state of the process of digitalization of Russia’s economy and makes a conclusion of high development level of tre information infrastructure, noting, at the same time, the existence of a strong gap in the level of digitalization between the regions. In assessing the impact of the Internet technologies development on public employment, two main consequences are identified: a decrease in the impact of the geographical factor on demand and supply on the labor market and involvement of previously unemployed social groups in the production process. The results of these consequences are divided into opportunities and threats to the population, whereby their analysis is carried out separately for the population of the periphery.

scholarly journals Academic aspects of management accounting and controlling in Poland since the 1990s

2017 ◽  
pp. 0-0
Author(s):  
Anna Szychta ◽  
Justyna Dobroszek
Keyword(s):  
Management Accounting ◽  
Academic Research ◽  
Further Education ◽  
Form Perception ◽  
Literature Study ◽  
German Speaking ◽  
University Level ◽  
Anglo American ◽  
The Impact ◽  
American Concept

Academic aspects of management accounting and controlling in Poland since the 1990s Management accounting (MA) systems in enterprises in Poland are shaped by numerous economic and institutional factors. Normative drivers such as teaching at the university level, academic research and publications of Polish academics (which are, in turn, influenced by the development of MA and con-trolling in Western countries) are of major importance. The aim of the paper is to recognize and present the scope of the impact that the Anglo-American concept of management accounting, and the controlling concept according to the approach in German-speaking countries, have had on the academic aspects of MA in Poland since 1990. The authors answer in the paper six explorative research questions. The basis for the answers to these questions is a literature study, a review and thematic classification of articles concerning MA and controlling, published in the two main Polish journals in this area, and a survey conducted by the authors among heads of accounting departments at universities and other entities of further education in Poland. The paper provides arguments confirming that there is no uni-form perception of the relationship between MA and controlling among Polish accounting researchers, that research topics in Poland are dominated by the Anglo-American concept of MA, and that educa-tional programs on accounting at university level have a preference for the term management account-ing, although they also offer courses on controlling.

The Impact of Neurotherapy on College Students' Cognitive Abilities and Emotions

2008 ◽  
Author(s):  
Krista K. Fritson ◽  
Theresa A. Wadkins ◽  
Pat Gerdes ◽  
David Hof
Keyword(s):  
College Students ◽  
Cognitive Abilities ◽  
The Impact

Implications of higher retirement age for the labor market

2017 ◽  
pp. 22-39 ◽  
Author(s):  
M. Ivanova ◽  
A. Balaev ◽  
E. Gurvich
Keyword(s):  
Economic Growth ◽  
Labor Market ◽  
Labor Supply ◽  
Labor Force ◽  
Labor Demand ◽  
Retirement Age ◽  
Demographic Trends ◽  
Men And Women ◽  
Demographic Projections ◽  
The Impact

The paper considers the impact of the increase in retirement age on labor supply and economic growth. Combining own estimates of labor participation and demographic projections by the Rosstat, the authors predict marked fall in the labor force (by 5.6 million persons over 2016-2030). Labor demand is also going down but to a lesser degree. If vigorous measures are not implemented, the labor force shortage will reach 6% of the labor force by the period end, thus restraining economic growth. Even rapid and ambitious increase in the retirement age (by 1 year each year to 65 years for both men and women) can only partially mitigate the adverse consequences of demographic trends.

Income and Life Quality of Farmer Households Suffering Social Exclusion

2012 ◽  
pp. 63-87
Author(s):  
Anh Mai Ngoc ◽  
Ha Do Thi Hai ◽  
Huyen Nguyen Thi Ngoc
Keyword(s):  
Labor Market ◽  
Statistical Method ◽  
Social Exclusion ◽  
Central Government ◽  
Life Quality ◽  
Economic Aspect ◽  
Local Authorities ◽  
The Impact

This study uses descriptive statistical method to analyze the income and life qual- ity of 397 farmer households who are suffering social exclusion in an economic aspect out of a total of 725 households surveyed in five Northern provinces of Vietnam in 2010. The farmers’ opinions of the impact of the policies currently prac- ticed by the central government and local authorities to give them access to the labor market are also analyzed in this study to help management officers see how the poli- cies affect the beneficiaries so that they can later make appropriate adjustments.

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