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Дигиталните Компетенции На Счетоводителите В Контекста На Четвъртата Индустриална Революция

Author

Listed:
  • Даниела Георгиева

    (СУ "Климент Охридски")

Abstract

Цел на настоящото изследване е да се очертаят базовите дигитални компетенции, които счетоводителите следва да притежават при упражняване на професията си. По-конкретно от обхвата на длъжностите (по НКПД – 2011), на които едно лице може да бъде назначено, са избрани - главен счетоводител, оперативен счетоводител и отчетник (счетоводство). Целта е да се направи сравнителен анализ между отделните класове по НКПД – 2011 и основните дигитални компетенции в зависимост от приоритетно изпълняваните задачи от лицта. Възприетият изследователски метод се основава на анализ на въведените в националната и международната нормативна рамка изисквания за притежавани компетенции и изпълнявани задължения по вид длъжност. В допълнение е направен анализ и на предложени в икономическа литература класификации и видове компетенции. Авторовите анализи са направени с подкрепата на национална научна програма на МОН „Млади учени и постдокторанти“. Направените изводи и съждения способстват за по-доброто разбиране от страна на работници, работодатели и образователни институции относно необходимите дигитални знания и умения, които упражняващите съответната длъжност следва да притежават.

Suggested Citation

  • 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.
    • Handle: RePEc:dat:econ21:y:2019:i:2:p:37-63
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    References listed on IDEAS

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    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.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    счетоводство; дигитални компетенции; задачи; главен счетоводител; оперативен счетоводител; отчетник (счетоводство);
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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