IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/98290.html
   My bibliography  Save this paper

Дигиталните Компетенции На Счетоводителите В Контекста На Четвъртата Индустриална Революция
[Digital competences of accountants within the context of the fourth industrial revolution]

Author

Listed:
  • Георгиева, Даниела

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

  • Георгиева, Даниела, 2019. "Дигиталните Компетенции На Счетоводителите В Контекста На Четвъртата Индустриална Революция [Digital competences of accountants within the context of the fourth industrial revolution]," MPRA Paper 98290, University Library of Munich, Germany, revised 2019.
    • Handle: RePEc:pra:mprapa:98290
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/98290/1/MPRA_paper_98290.pdf
    File Function: original version
    Download Restriction: no
    ---><---

    Other versions of this item:

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

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. 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.
    2. 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.
    3. 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.
    4. 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.
    5. 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.
    6. 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.
    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.

    More about this item

    Keywords

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

    JEL classification:

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

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:98290. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.