Please use this identifier to cite or link to this item:
http://elar.tsatu.edu.ua/handle/123456789/14613
Title: | Accounting trends in the modern world |
Authors: | Melnyk, Natalya Trachova, Daria Трачова, Дар'я Миколаївна Трачева, Дарья Николаевна Kolesnikova, Olena Demchuk, Olena Демчук, Олена Миколаївна Демчук, Елена Николаевна Holub, Natalia Голуб, Наталя Олександрівна Голуб, Наталья Александровна |
Keywords: | accounting;trends;professional;accountant;knowledge;skills |
Issue Date: | 2020 |
Series/Report no.: | Independent journal of management & production (IJM&P);V. 11, n. 9 P. 2403-2416 |
Abstract: | The purpose of the article is to determine the current directions and future trends in the development of accounting. The conclusions made on the basis of research materials, surveys, reports of reputable international and professional accounting organizations. Synthesis and analysis reveal that some trends and drivers among analyzed will be more significant (such as globalization of business and the profession; spread of digital technologies; expectations of business and professional accountants) than others (such as regulation and governance) and will, in varying degrees, affect specific accounting roles, skills, knowledge. As a result of research, was determined that modern accounting professionals move from performing technical accounting functions (hard skills) to support the companies` management and play a significant role in improving the development of society. It is established that the main thing in the strategy of accounting companies` progress (both large and SMEs) and accounting specialists will be the development of the latest technologies, soft skills, professional flexibility. It is substantiated that the change of priorities will turn the challenges facing the accounting profession into its advantages. |
URI: | http://elar.tsatu.edu.ua/handle/123456789/14613 |
Appears in Collections: | Кафедра Фінансів, обліку і оподаткування |
Show full item record
CORE Recommender
???jsp.display-item.check???
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.