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An Analysis Framework for Defining the Required IT&C Competencies for the Accounting Profession

Author

Listed:
  • Catalin Georgel TUDOR
  • Mirela GHEORGHE
  • Mirela OANCEA
  • Robert SOVA

    (The Bucharest University of Economic Studies, Romania)

Abstract

In the current economic context, the issue of IT&C competencies indissoluble to the accounting profession gets special meanings: accounting skills and those associated with the quality of professional accountant must be completed with the specific use of advanced technologies to address this profession. This paper proposes an analysis of key competencies concerning the use of information and communication technology by the professional accountant, by defining a multidimensional analysis framework following, from different perspectives considered to be essentials, the opportunity to include IT&C competencies into training and professional development programs for accountants and auditors. This framework captures IT&C competencies located at the intersection of three axes (Roles, Levels of experience and Information technologies) that will guide the definition of thematic areas and specific competences. Finally, we identified correlations between the IT&C competencies and some important information technologies addressing the training programs for the accounting profession at different levels of expertise.

Suggested Citation

  • 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.
    • Handle: RePEc:ami:journl:v:12:y:2013:i:4:p:671-696
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    Citations

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    Cited by:

    1. Sînziana-Maria RÎNDA?U, 2016. "Information security – a new challenge for the young and future financial auditors," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(138), pages 670-670, June.
    2. Georgieva, Daniela, 2019. "Мобилност На Студенти В Дистанционна Форма На Обучение По Примера На Международно Висше Бизнес Училище – Ботевград, България [Mobility of students in distance learning programs on the example of In," MPRA Paper 95093, University Library of Munich, Germany, revised 0209.
    3. Георгиева, Даниела, 2020. "Изследване На Дигиталните Умения На Счетоводителите В Качеството Им На Потребители На Информационни И Комуникационни Технологии [Research on the digital skills of accountants as users of informatio," MPRA Paper 104705, University Library of Munich, Germany, revised 2020.
    4. Georgieva, Daniela, 2019. "Erasmus + (key action 1) mobility of students in distance learning programs. Empirical analysis based on the example of International Business School - Botevgrad, Bulgaria," MPRA Paper 95075, University Library of Munich, Germany.
    5. Gianina MIHAI, 2014. "Review of IT Training of the Professional Accountants in Romania from Undergraduate and Graduate Studies and Continuous Vocational Training Perspective," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 37-46.
    6. 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.
    7. Георгиева, Даниела & Георгиева, Теодора, 2020. "Извършваните От Счетоводителите Дейности И Задачи Като Фактори За Определяне На Необходимите Дигитални Компетенции [Accountants’ work tasks and activities as factors for defining the needed digital," MPRA Paper 104704, University Library of Munich, Germany, revised 2020.
    8. Даниела Георгиева, 2019. "Дигиталните Компетенции На Счетоводителите В Контекста На Четвъртата Индустриална Революция," Economics 21, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 37-63.

    More about this item

    Keywords

    IT&C competencies; skills; knowledge of IT; IT technologies; accounting profession;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • I21 - Health, Education, and Welfare - - Education - - - Analysis of Education

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