Accounting Education, Technology and Entrepreneurship : Current Trends and Future Outlook

• Autorzy: Sofia Asonitou , Androniki Kavoura

Warianty tytułu

Kształcenie w zakresie rachunkowości, technologii i przedsiębiorczości - aktualne trendy i perspektywy

• Języki publikacji: EN

Abstrakty

EN

The present study explores current accounting and business research focusing on the accounting technology that leads the accounting profession in new directions. Also it discusses whether and how accounting education can support the development of employability skills of graduates and the creation of competent entrepreneurs through old and new technological advancements and applications. Research insight reveals that future entrepreneurs either in business or in accountancy should be aware of a number of additional elements such as human factors and emotions, communication strategy, safety issues, business structure, budget requirements, and other issues that may impact their decision making in a digitally transformed world. The paper aims to highlight current trends and future outlook of digital tools, processes and applications which are at the disposal of accounting and other practitioners and may allow for an interactive communication process between the interested parts. (original abstract)

W artykule przedstawiono badania dotyczące problemów związanych z rachunkowością i biznesem, skupiono się przy tym na wykorzystywanych w rachunkowości technologiach, które wytyczają nowe kierunki jej rozwoju. Zaprezentowano, czy i jak edukacja w zakresie rachunkowości może wspierać rozwój umiejętności zatrudnienia u absolwentów oraz kształtowanie kompetentnych przedsiębiorców poprzez stare i nowe osiągnięcia technologiczne i aplikacje. Z przeprowadzonych badań wynika, że przyszli przedsiębiorcy prowadzący działalność gospodarczą lub księgową powinni być świadomi wielu dodatkowych elementów, takich jak czynniki ludzkie i emocje, strategia komunikacji, kwestie bezpieczeństwa, struktura biznesowa, wymagania budżetowe i inne kwestie, które mogą mieć wpływ na ich decyzje w cyfrowo przekształconym świecie. Celem artykułu jest prezentacja obecnych trendów oraz perspektyw wykorzystania cyfrowych narzędzi, procesów i aplikacji, które mogą służyć pracownikom rachunkowości i praktykom gospodarczym, umożliwiając interaktywną komunikację pomiędzy wszystkimi stronami procesu gospodarczego. (abstrakt oryginalny)

Słowa kluczowe

EN

Social media; Technology; Accountant; Education; Employee skills

PL

Media społecznościowe; Technologia; Księgowy; Edukacja; Umiejętności pracownicze

• Czasopismo: Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie
• Rocznik: 2019
• Tom: 44
• Numer: nr 4
• Strony: 65--78

Twórcy

autor

Sofia Asonitou

• University of West Attica, Athens, Greece

autor

Androniki Kavoura

• University of West Attica, Athens, Greece

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Identyfikatory

DOI

10.25944/znmwse.2019.04.6578