scholarly journals An Exploratory Study of the Digital Competences of Italian Accountants: Some Preliminary Results

2021 ◽  
Vol 17 (2) ◽  
pp. 13
Author(s):  
Rosalinda Santonastaso ◽  
Riccardo Macchioni

Purpose - This paper examines the current digital competences of Italian accountants and to what extent these competences are evident in their competence profiles. Methodology - In this study, 6,442 profiles of accountants, extracted from the professional social network LinkedIn, were analysed using the technique for the analysis of textual data. Findings - The results of the study reveal that the male users expose more often in their professional profiles the possession of information technology skills than female accountants. Moreover, the results highlight a limited development of data analytics skills, which are reported in only 13% of the LinkedIn profiles analysed. Furthermore, the findings also show that there is a gap between the digital competences held by accountants who belong to different geographical areas. The accountants living in northern Italy, in fact, report more digital competences in their LinkedIn profiles than those living in central and southern Italy. Originality - This study stimulates the ongoing debate on the competence’s changes of the accountants in the digital technology era.

2019 ◽  
Vol 1 (1) ◽  
pp. 092-113
Author(s):  
Abdullateef Omitogun Abdullateef Omitogun ◽  
Khalid Al-Adeem Abdullateef Omitogun

<p>This study presents evidence on practicing auditors&rsquo; perceptions of and competencies in applying big data and data analytics to audit engagements. An electronic questionnaire distributed to accountants shows that auditors have good information technology skills and are well-acquainted with big data and data analytics. However, they lack relevant technical skills and are unfamiliar with related data analysis tools, excluding Excel. The results reveal 64.71% of accountants have not attended any training on big data and data analytics, while 31.37% plan to enhance related knowledge. Auditors need to obtain training on substantive audit risk assessments using big data and data analytics.</p> <p>&nbsp;</p>


Author(s):  
Danila Azzolina ◽  
Giulia Lorenzoni ◽  
Luciano Silvestri ◽  
Ilaria Prosepe ◽  
Paola Berchialla ◽  
...  

Abstract Objective The COVID-19 outbreak started in Italy on February 20th, 2020, and has resulted in many deaths and intensive care unit (ICU) admissions. This study aimed to illustrate the epidemic COVID-19 growth pattern in Italy by considering the regional differences in disease diffusion during the first three months of the epidemic. Study design and methods Official COVID-19 data were obtained from the Italian Civil Protection Department of the Council of Ministers Presidency. The mortality and ICU admission rates per 100 000 inhabitants were calculated at the regional level and summarized via a Bayesian multilevel meta-analysis. Data were retrieved until April 21st, 2020. Results The highest cumulative mortality rates per 100 000 inhabitants were observed in northern Italy, particularly in Lombardia (85.3, 95% credibility intervals [CI] 75.7–94.7). The difference in the mortality rates between northern and southern Italy increased over time, reaching a difference of 67.72 (95% CI = 66–67) cases on April 2nd. Conclusions Northern Italy showed higher and increasing mortality rates during the first three months of the epidemic. The uncontrolled virus circulation preceding the infection spreading in southern Italy had a considerable impact on system burnout. This experience demonstrates that preparedness against the pandemic is of crucial importance to contain its disruptive effects.


2013 ◽  
Vol 149 (1) ◽  
pp. 15-27 ◽  
Author(s):  
Aurora Francois ◽  
Aparna Hebbani ◽  
Sean Rintel

Access to social network sites (SNS) in the workplace has been much debated. While some consider SNS a distraction, others consider them a tool for professional socialisation and that recreational access positively impacts satisfaction. This exploratory study reports results from an online survey of employees from one faculty of an Australian university, exploring how they used Facebook at work and how they would react to a hypothetical Facebook ban. Three-quarters of respondents used Facebook at work, primarily for personal socialisation during breaks. Many self-imposed a strict personal/professional separation, but opposed a hypothetical SNS ban, perceiving it as an infringement on their workplace autonomy. It is argued that university employees – academic and professional – can be trusted to self-regulate access.


IEEE Access ◽  
2018 ◽  
Vol 6 ◽  
pp. 61600-61613 ◽  
Author(s):  
Jitong Zhao ◽  
Yan Liu ◽  
Peng Zhou

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