IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v1y2022i24p4.html
   My bibliography  Save this article

Ï»¿Premises Of Digital Accounting Education At The Preuniversity Educational Level. Case Study Research

Author

Listed:
  • Cenar Iuliana

    (“1stDecember 1918†University of Alba Iulia)

  • Leba (Botar) Claudia-Florina

    (“1st December 1918†University of Alba Iulia)

Abstract

he substantial digitization of the contemporary society strongly imprints the approach of the learning process, changing perceptions and mentalities and drawing new directions of action regarding the formation of the informational baggage, be it a general or a particular one. Accounting is a field impacted by the phenomenon of modernity in a resounding manner, which determines the reshaping of the entire way of reporting to the teaching-learning process. The field of accounting can no longer be seen today outside of modern information technology, the interdependence between computer science and accounting is more and more intense. Digital accounting, in all its attributes and valences, requires the accumulation of digital skills that give the premises for the management and use of accounting and IT products progressivelyin a complex manner, with a defining role in meeting the increasingly demanding information needs of management structures. In this way, through this paper, we aim to outline the foundations of digital accounting education in pre-university education with economic profile, taking into account the increased importance of early training among future professional accountants. The aim of our research is to analyze the sustainability of the training that pre-university economic education offers to current and future graduates in the field of accounting through the issues addressed in the curriculum, in order to find out the new information technologies integrated in the accounting processes. The main objective of the paper is to identify the level of digital skills of students in pre-university economic education, a level that ensures adequate and harmonious development as a prerequisite for the use of modern accounting software and IT platforms and also for overcoming the obstacles and challenges of permanent digitization of the accounting field.

Suggested Citation

  • Cenar Iuliana & Leba (Botar) Claudia-Florina, 2022. "Ï»¿Premises Of Digital Accounting Education At The Preuniversity Educational Level. Case Study Research," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(24), pages 1-4.
  • Handle: RePEc:alu:journl:v:1:y:2022:i:24:p:4
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/2420221/04.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Khaldoon Al-Htaybat & Larissa von Alberti-Alhtaybat & Zaidoon Alhatabat, 2018. "Educating digital natives for the future: accounting educators’ evaluation of the accounting curriculum," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 333-357, July.
    2. Abdulazeez Abdulquadri & Emmanuel Mogaji & Tai Anh Kieu & Nguyen Phong Nguyen, 2021. "Digital transformation in financial services provision: a Nigerian perspective to the adoption of chatbot," Journal of Enterprising Communities: People and Places in the Global Economy, Emerald Group Publishing Limited, vol. 15(2), pages 258-281, May.
    3. Olga Gavrilenko & Anna Markeeva, 2020. "Digital Colonization: Development of Digital Platforms in the Context of a Pandemic," Postmodern Openings, Editura Lumen, Department of Economics, vol. 11(1Sup2), pages 65-73, May.
    4. Moll, Jodie & Yigitbasioglu, Ogan, 2019. "The role of internet-related technologies in shaping the work of accountants: New directions for accounting research," The British Accounting Review, Elsevier, vol. 51(6).
    5. Alfred Borgonovo & Brian Friedrich & Michael Wells, 2019. "Competency-Based Accounting Education, Training, and Certification," World Bank Publications - Books, The World Bank Group, number 31701.
    6. Oesterreich, Thuy Duong & Teuteberg, Frank & Bensberg, Frank & Buscher, Gandalf, 2019. "The controlling profession in the digital age: Understanding the impact of digitisation on the controller's job roles, skills and competences," International Journal of Accounting Information Systems, Elsevier, vol. 35(C).
    7. Vangelis Tsiligiris & Dorothea Bowyer, 2021. "Exploring the impact of 4IR on skills and personal qualities for future accountants: a proposed conceptual framework for university accounting education," Accounting Education, Taylor & Francis Journals, vol. 30(6), pages 621-649, November.
    8. Alla Zhyvets, 2018. "Evolution Of Professional Competencies Of Accountants Of Small Enterprises In The Digital Economy Of Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(5).
    9. Ernesto Cassetta & Umberto Monarca & Ivano Dileo & Claudio Di Berardino & Marco Pini, 2020. "The relationship between digital technologies and internationalisation. Evidence from Italian SMEs," Industry and Innovation, Taylor & Francis Journals, vol. 27(4), pages 311-339, April.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Adriana Tiron-Tudor & Delia Deliu, 2021. "Big Data’s Disruptive Effect on Job Profiles: Management Accountants’ Case Study," JRFM, MDPI, vol. 14(8), pages 1-26, August.
    2. Jochen Fähndrich, 2023. "A literature review on the impact of digitalisation on management control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(1), pages 9-65, March.
    3. Valeriu Brabete & Catalin Mihail Barbu & Daniel Circiumaru & Daniel Goagara & Dorel Berceanu, 2024. "Redesign of Accounting Education to Meet the Challenges of Artificial Intelligence – A Literature Review," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 26(65), pages 275-275, February.
    4. Susanne Leitner-Hanetseder & Christoph Eisl & Carina Knoll & Othmar M. Lehner, 2021. "Need For Advanced It Skills For Accountants €“ What Does Accounting Education Literature Tell Us?," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 13(1), pages 57-69.
    5. Klaus Möller & Utz Schäffer & Frank Verbeeten, 2020. "Digitalization in management accounting and control: an editorial," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 1-8, April.
    6. Steens, Bert & Bots, Jan & Derks, Koen, 2024. "Developing digital competencies of controllers: Evidence from the Netherlands," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).
    7. Grosu, Veronica & Cosmulese, Cristina Gabriela & Socoliuc, Marian & Ciubotariu, Marius-Sorin & Mihaila, Svetlana, 2023. "Testing accountants' perceptions of the digitization of the profession and profiling the future professional," Technological Forecasting and Social Change, Elsevier, vol. 193(C).
    8. Pantazi Marius, 2021. "In order to thrive, first we need to fix accounting and management Then, we must report what matters," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 15(1), pages 723-736, December.
    9. Uwizeyemungu, Sylvestre & Poba-Nzaou, Placide & St-Pierre, Josée, 2022. "Back-end information technology resources and manufacturing SMEs’ export commitment: An empirical investigation," International Business Review, Elsevier, vol. 31(5).
    10. Sinziana-Maria Rindasu & Ioan Dan Topor & Liliana Ionescu-Feleaga, 2023. "The Evolution of Management Accountants' Digital Skills in Industry 4.0: A Qualitative Approach," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 38-48, March.
    11. Sebastiano Cattaruzzo & Giancarlo Corò & Roshan Borsato, 2024. "Technological complexity and international reach in SMEs: an empirical investigation in an industrial region," Working Papers 2024: 16, Department of Economics, University of Venice "Ca' Foscari".
    12. Francis Aboagye‐Otchere & Cletus Agyenim‐Boateng & Abdulai Enusah & Theodora Ekua Aryee, 2021. "A Review of Big Data Research in Accounting," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 28(4), pages 268-283, October.
    13. Nataliia Goncharenko & Oleksii Shynkarenko, 2022. "Digital Innovation In The Norwegian Economy With The Introduction Of New Forms Of Information And Communication Technology," Three Seas Economic Journal, Publishing house "Baltija Publishing", vol. 3(1).
    14. Freddy Marilahimbilu Mgiba & Thozama Mxotwa, 2024. "Communicating Banking Cyber-security Measures, Customer Ethical Concerns, Experience, and Loyalty Intentions: A Developing Economy’s Perspective," International Review of Management and Marketing, Econjournals, vol. 14(3), pages 123-135, May.
    15. Zhou, Kuo & Wang, Qiaochu & Tao, Yunqing & Li, Xiaofan, 2024. "Information infrastructure construction and firm export performance in China," Research in International Business and Finance, Elsevier, vol. 70(PA).
    16. Lambert Kofi Osei & Yuliya Cherkasova & Kofi Mintah Oware, 2023. "Unlocking the full potential of digital transformation in banking: a bibliometric review and emerging trend," Future Business Journal, Springer, vol. 9(1), pages 1-18, December.
    17. Natália Barbosa, 2024. "Artificial Intelligence and exporting performance:Firm-level evidence from Portugal," GEE Papers 183, Gabinete de Estratégia e Estudos, Ministério da Economia, revised Sep 2024.
    18. Ye, Wang & Wong, Wing-Keung & Arnone, Gioia & Nassani, Abdelmohsen A. & Haffar, Mohamed & Faiz, Muhammad Fauzinudin, 2023. "Crypto currency and green investment impact on global environment: A time series analysis," International Review of Economics & Finance, Elsevier, vol. 86(C), pages 155-169.
    19. Troise, Ciro & Corvello, Vincenzo & Ghobadian, Abby & O'Regan, Nicholas, 2022. "How can SMEs successfully navigate VUCA environment: The role of agility in the digital transformation era," Technological Forecasting and Social Change, Elsevier, vol. 174(C).
    20. Ani STOYKOVA, 2024. "AI in Accounting: Insights from a Bibliometric Analysis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(8), pages 56-71, August.

    More about this item

    Keywords

    digitization; training; skills; accounting; evolution;
    All these keywords.

    JEL classification:

    • A20 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - General
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:1:y:2022:i:24:p:4. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan-Constantin Danuletiu (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.