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Digital Competences Of Accountants Within The Context Of The Fourth Industrial Revolution

Author

Listed:
  • Daniela GEORGIEVA

    (Sofia University “St. Kliment Ohridski”)

Abstract

The aim of this research is to identify the major digital competences that are required for accounting professionals. The focus of the research is on three positions in the National Classification of Professions and Positions (NCPP – 2011) – those of a chief accountant, an operational accountant and a bookkeeper. The objective of the research is to make a comparative analysis of the different classes in the NCPP-2011 and the major digital competences required for them according to the main duties of the people appointed to those positions. Our research approach is based on the methods of logical reasoning, deduction and comparison, as well as analysis and synthesis of the legal requirements which have been adopted at a national and an international level in terms of the competences and professional duties for each position. In addition, an analysis has been made of proposed classifications and identified competences in related economic literature. The propositions and conclusions we give will contribute to raising the awareness of employees, employers and educational institutions about the digital competences and knowledge required from persons practising the profession. The research has been funded by the MES Program ‘Young Scientists and Postdoctoral Students’ through a grant made to the Faculty of Economics and Business Administration at Sofia University. The author would like to acknowledge the support which has been provided through the program.

Suggested Citation

  • Daniela GEORGIEVA, 2019. "Digital Competences Of Accountants Within The Context Of The Fourth Industrial Revolution," Economics 21, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 34-58.
    • Handle: RePEc:dat:econ21:y:2019:i:2:p:34-58
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    File URL: http://hdl.handle.net/10610/4194
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    References listed on IDEAS

    as
    1. Catalin Georgel TUDOR & Mirela GHEORGHE & Mirela OANCEA & Robert SOVA, 2013. "An Analysis Framework for Defining the Required IT&C Competencies for the Accounting Profession," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(4), pages 671-696, December.
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    More about this item

    Keywords

    accounting; digital competences; tasks; chief accountant; operational accountant; bookkeepe;
    All these keywords.

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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