IDEAS home Printed from https://ideas.repec.org/a/bal/journl/2256-074220184515.html
   My bibliography  Save this article

Evolution Of Professional Competencies Of Accountants Of Small Enterprises In The Digital Economy Of Ukraine

Author

Listed:
  • Alla Zhyvets

    (Odessa National Polytechnic University, Ukraine)

Abstract

At present, the accountant's workplace is the most "digitized" at enterprises. It is equipped, on average, with five units of computer, office and communication equipment, and also, on average, seven software products for automation of accounting work are applied. However, university graduates state that their knowledge and skills correspond only to 45% of the requirements of the modern automated workplace of the accountant. Higher education institutions have lagged far behind in the applied "digital" competence of accountants. The purpose of the article is to identify key directions for improving the professional "digital" training of accountants. Research methods. The author carried out a questionnaire survey of 120 small and micro enterprises with coverage of the majority of operating sectors of the economy; carried out a questionnaire survey of IT companies managers dealing with automation of managerial work at the enterprises; training plans for accountants auditors for availability and quality of digital technologies training were studied, foreign experience in training of accountants following the publications of research organizations: Hitachi Data Systems, Global Education Future, Fujitsu, McKinsey Global Institute, PwC was studied. Results. The researches of the evolution of the professional competencies of accountants carried out by the author show a lag in the content of their "digital" training from the real proficiency requirements for work at an automated workplace of the accountant of an enterprise. Conclusions and offers. Education of accountants and their further continuous professional training should focus on the development of digital technologies of the implementation of the entire economic block of enterprise managerial works on the basis of existing software and cloud services. The author developed proposals for improving the professional training of accountants of small enterprises.

Suggested Citation

  • 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).
    • Handle: RePEc:bal:journl:2256-0742:2018:4:5:15
    DOI: 10.30525/2256-0742/2018-4-5-87-93
    as

    Download full text from publisher

    File URL: http://www.baltijapublishing.lv/index.php/issue/article/view/541/pdf
    Download Restriction: no
    File URL: http://www.baltijapublishing.lv/index.php/issue/article/view/541
    Download Restriction: no
    File URL: https://libkey.io/10.30525/2256-0742/2018-4-5-87-93?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Rosalinda Santonastaso & Riccardo Macchioni, 2023. "An Exploratory Study of the Digital Competences of Italian Accountants: Some Preliminary Results," International Journal of Business and Management, Canadian Center of Science and Education, vol. 17(2), pages 1-13, February.
    2. 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).

    More about this item

    Keywords

    evolution of qualification of accountant of small enterprise; development trends of accountant's competencies; cognitive competencies; digital economy technologies in management;
    All these keywords.

    JEL classification:

    • A22 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Undergraduate
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    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:bal:journl:2256-0742:2018:4:5:15. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Anita Jankovska (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.