Kształcenie w zakresie rachunkowości, technologii i przedsiębiorczości – aktualne trendy i perspektywy
Okładka tom 44
PDF (English)

Słowa kluczowe

edukacja księgowa
technologia
kształtowanie umiejętności zawodowych
media społecznościowe
przedsiębiorczość

Jak cytować

AsonitouS., & KavouraA. (2019). Kształcenie w zakresie rachunkowości, technologii i przedsiębiorczości – aktualne trendy i perspektywy. Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej W Tarnowie, 44(4), 65-78. https://doi.org/10.25944/znmwse.2019.04.6578

Abstrakt

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.

https://doi.org/10.25944/znmwse.2019.04.6578
PDF (English)

Bibliografia

AACSB. (2019). Prospective students and business practitioners [online, accessed: 2019-08-16]. Tampa, FL: AACB international. Retrieved from: https://www.aacsb.edu/accreditation/ students-and-businesspractitioners.
Zobacz w Google Scholar

AECC (Accounting Education Change Commission). (1993). Improving the early employment experience of accountants: Issues statement no 4. Issues in Accounting Education, 8(2), 431–435.
Zobacz w Google Scholar

AICPA. (1999). The AICPA core competency framework for entry into the accounting profession. New York: American Institute of Certified Public Accountants.
Zobacz w Google Scholar

AICPA. (2017). CPA Horizons 2025 [online, accessed: 2019-08-16]. American Institute of Certified Public Accountants. Retrieved from: https://www.aicpa.org/content/dam/aicpa/research/cpahorizons2025/downloadabledocuments/cpa-horizons-report-web.pdf.
Zobacz w Google Scholar

Alamin, A., Yeoh, W., Warren, M., Salzman, S. (2015). An empirical study of factors influencing accounting information systems adoption. In: ECIS 2015 Completed Research Papers. Paper 3. DOI: 10.18151/7217259. ISBN 9783000502842.
Zobacz w Google Scholar

Alexander, R., Gentry, J. (2014). Using social media to report financial results. Business Horizons, 57, 161–167.
Zobacz w Google Scholar

Al-Htaybat, K., von Alberti-Alhtaybat, L., Alhatabat, Z. (2018). Educating digital natives for the future: Accounting educators’ evaluation of the accounting curriculum. Accounting Education, 27(4), 333–357. DOI: 10.1080/09639284.2018.1437758.
Zobacz w Google Scholar

Alon, A. (2015). The IFRS question: To adopt or not? Advances in Accounting Education: Teaching and Curriculum Innovations, 13, 405–423. DOI: 10.1108/S1085-4622(2012)0000013021.
Zobacz w Google Scholar

Asonitou, S. (2015a). Employability skills in higher education and the case of Greece. Procedia. Social and Behavioral Sciences, 175, 283–290. DOI: 10.1016/j.sbspro.2015.01.1202.
Zobacz w Google Scholar

Asonitou, S. (2015b). Barriers to the teaching of skills in the Greek higher education accounting courses: Insight from accounting teachers. International Journal of Strategic Innovative Marketing, 3, 14–26. DOI: 10.15556/IJSIM.02.03.002.
Zobacz w Google Scholar

Asonitou, S., Hassall, T. (2019). Which skills and competences to develop in accountants in a country in crisis? The International Journal of Management Education, 17(3), 100–308. DOI: 10.1016/j.ijme.2019.100308.
Zobacz w Google Scholar

Asonitou, S., Kottara, C. (2019). Sustainable development of skills for the tourism sector and its financial impact. In: A. Kavoura, E. Kefallonitis, A. Giovanis (eds.). Strategic Innovative Marketing and Tourism (pp. 1121–1129). Cham: Springer. ISBN 9783030124526. DOI: 10.1007/978-3-030-12453-3_129.
Zobacz w Google Scholar

Asonitou, S., Vitouladiti, O. (2015). Core skills as marketing and management tools: Evidence from the tourism sector. In: A. Kavoura, D. Sakas, P. Tomaras (eds.). Strategic Innovative Marketing: 4th IC-SIM, Mykonos, Greece (pp. 45–53). Cham: Springer. ISBN 9783319338637.
Zobacz w Google Scholar

Babaei, M., Gholami, Z., Altafi, S. (2015). Challenges of Enterprise Resource Planning implementation in Iran large organizations. Information Systems, 54, 15–27.
Zobacz w Google Scholar

Bandera, C., Collins, R., Passerini, K. (2018). Risky business: Experiential learning, information and communications technology, and risk-taking attitudes in entrepreneurship education. The International Journal of Management Education, 16(2), 224–238. DOI: 10.1016/j.ijme.2018.02.006.
Zobacz w Google Scholar

Bititci, U., Cocca, P., Ates, A. (2015). Impact of visual performance management systems on the performance management practices of organizations. International Journal of Production Research, 54(6), DOI: 10.1080/00207543.2015.1005770.
Zobacz w Google Scholar

Boedker, C., Chua, W. (2013). Accounting as an affective technology: A study of circulation, agency and entrancement. Accounting, Organizations and Society, 38(4), 245–267.
Zobacz w Google Scholar

Chandler, R. J. (2012). Numbers have moved to the Cloud… The benefits of Online Client Accounting [online, accessed: 2019-08-16]. CPA Practice Advisor. Retrieved from: https://www.cpapracticeadvisor.com/directory/accounting/article/10597784/numbers-have-moved-to-the-cloud-the-benefits-of-online-client-accounting.
Zobacz w Google Scholar

Consortium for Entrepreneurship Education (2004). The national content standards for entrepreneurship education overview [online, accessed: 2019-08-10]. Retrieved from: http://www. entre-ed.org/natstandards/national-entrepreneurship-standards/.
Zobacz w Google Scholar

Coyne, J., Coyne, E., Walker, K. (2016). A model to update accounting curricula for emerging technologies. Journal of Emerging Technologies in Accounting, 13(1), 161–169. DOI: http://dx.doi.org/10.2308/jeta-51396.
Zobacz w Google Scholar

Curran, Ch., Puthiyamadam, T., Sviokla, J., Verweij, G. (2015). Lessons from digital leaders: 10 attributes driving stronger performance. Global Digital IQ® Survey [online, accessed: 2019-08-16]. PricewaterhouseCoopers LLP. Retrieved from: https://www.pwc.com/gx/en/advisory-services/digital-iq-survey-2015/campaign-site/digital-iq-survey-2015.pdf.
Zobacz w Google Scholar

Dimitriu, O., Matei, M. (2014). A new paradigm for accounting through cloud computing. Procedia Economics and Finance, 15, 840–846. DOI: 10.1016/S2212-5671(14)00541-3.
Zobacz w Google Scholar

Earley, C. (2015). Data analytics in auditing: Opportunities and challenges. Business Horizons, 58(5), 493–500. DOI: 10.1016/j.bushor.2015.05.002.
Zobacz w Google Scholar

Erevelles, S., Fukawa, N., Swayne, L. (2016). Big data consumer analytics and the transformation of marketing. Journal of Business Research, 69(2), 897–904. DOI: 10.1016/j.jbusres.2015.07.001.
Zobacz w Google Scholar

Farhangmehr, M., Goncalves, P., Sarmento, M. (2016). Predicting entrepreneurial motivation among university students: The role of entrepreneurship education. Education + Training, 58(7/8), 861–881. DOI: 10.1108/ET-01-2016-0019.
Zobacz w Google Scholar

Farrar, M. (2019). Re-inventing finance for a digital world, the future of finance [online, accessed: 2019-08-16]. Association of International Certified Professional Accountants. ISBN 9781859718711. Retrieved from: https://www.cimaglobal.com/Documents/Future%20of%20Finance/future-re-inventing-financefor-a-digital-world.pdf.
Zobacz w Google Scholar

Freeman, M. (2012). To adopt or not to adopt innovation: A case study of team-based learning. International Journal of Management in Education, 10(3), 155–168. DOI: 10.1016/j.ijme.2012.06.002.
Zobacz w Google Scholar

Goretzki, L., Strauss, E., Weber, J. (2013). An institutional perspective on the changes in management accountants’ professional role. Management Accounting Research, 24(1), 41–63. DOI: 10.1016/j.mar.2012.11.002.
Zobacz w Google Scholar

Hartshorn, C., Sear, L. (2005). Employability and enterprise: Evidence from the North East. Urban Studies, 42(2), 271–283. DOI: 10.1080/0042098042000316146.
Zobacz w Google Scholar

Harvey, L. (2001). Defining and measuring employability. Quality in Higher Education, 7(2), 97–109. DOI: 10.1080/13538320120059990.
Zobacz w Google Scholar

IFAC (2010). Handbook of International Education Pronouncements: 2010 Edition [online, accessed: 2019-08-05]. New York: International Federation of Accountants. ISBN 9781608150670. Retrieved from: https://www.ifac.org/sites/default/files/publications/files/handbook-of-international-e-2.pdf.
Zobacz w Google Scholar

IFAC (2019). The Clarified Standards [online, accessed: 2019-08-10]. New York: International Federation of Accountants. Retrieved from: https://www.iaasb.org/clarity-center/clarified-standards.
Zobacz w Google Scholar

Kotb, A., Abdel-Kader, M., Allam, A., Halabi, H., Franklin, E. (2019). Information technology in the British and Irish undergraduate accounting degrees. Accounting Education, 28(5), 445–464. DOI: 10.1080/09639284.2019.1588135.
Zobacz w Google Scholar

Mahdi, S., Palmer G. (2012). Social media: Time for reporters to join the conversation [online, accessed: 2019-08-10]. Corporate Reporting Opinion. PricewaterhouseCoopers Legal LLP (PwC). Retrieved from: https://www.pwc.com/gx/en/audit-services/corporate-reporting/integrated-reporting/assets/pwc-social-media.pdf.
Zobacz w Google Scholar

Mason, G., Williams, G., Cranmer, S. (2009). Employability skills initiatives in higher education: What effects do they have on graduate labour market outcomes? Education Economics, 17(1), 1–30. DOI: 10.1080/09645290802028315.
Zobacz w Google Scholar

Montaño, J. L. A., González, J. M., Hassall, T., Joyce, J., Germanou, E., Asonitou, S. (2010). The approaches to learning of European accounting students. EuroMed Journal of Business, 5(3), 345–362. DOI: 10.1108/14502191011080854.
Zobacz w Google Scholar

Mora, J., Garcia-Montalvo, J., Garcia-Aracil, A. (2000). Higher Education and Graduate Employment in Spain. European Journal of Education, 35(2), 229–237.
Zobacz w Google Scholar

North, A. (2015). Entrepreneurship education and training: What works? [online, accessed: 2019-08-16]. Ewing Marion Kauffman Foundation. Retrieved from: https://www.kauffman.org/currents/2015/07/ entrepreneurship-education-and-training.
Zobacz w Google Scholar

Parham, A. G., Moorney, J. L., Cairney, T. D. (2015). When BYOD Meets Big Data. The Journal of Corporate Accounting and Finance, 26(5), 21–27. DOI: 10.1002/jcaf.22059.
Zobacz w Google Scholar

Pathways Commission (2012). Charting a national strategy for the next generation of accountants [online, accessed: 2019-08-16]. American Accounting Association; America Institute of Certified Public Accountants. Retrieved from: http://commons.aaahq.org/posts/a3470e7ffa.
Zobacz w Google Scholar

Prasad, A., Green, P., Heales, J. (2014). On governance structures for the cloud computing services and assessing their effectiveness. International Journal of Accounting Information Systems, 15(4), 335–356. DOI: 10.1016/j.accinf.2014.05.005.
Zobacz w Google Scholar

Pries, K., Dunnigan, R. (2015). Big Data analytics: A practical guide for managers. New York: Taylor and Francis. ISBN 9781482234510.
Zobacz w Google Scholar

Prokofieva, M. (2015). Twitter-based dissemination of corporate disclosure and the intervening effects of firms’ visibility: Evidence from Australian-listed companies. Journal of Information Systems, 29(2), 107–136, DOI: 10.2308/isys-50994.
Zobacz w Google Scholar

Rae, D., Martin, L., Antcliff, V., Hannon, P. (2012). Enterprise and entrepreneurship in English higher education: 2010 and beyond. Journal of Small Business and Enterprise Development, 19(3), 380–401. DOI: 10.1108/14626001211250090.
Zobacz w Google Scholar

Rao, A. (2015). Social listening: How market sensing trumps market research [online, accessed: 2019-08-10]. PricewaterhouseCoopers LLP. Retrieved from: https://www.pwc.com/gx/en/advisory-services/digital-iqsurvey-2015/campaign-site/digital-iq-survey-2015.pdf.
Zobacz w Google Scholar

Rebele, E. J., St. Pierre, K. E. (2019). A commentary on learning objectives for accounting education, programs: The importance of soft skills and technical knowledge. Journal of Accounting Education, 48, 71–79. DOI: 10.1016/j.jaccedu.2019.07.002.
Zobacz w Google Scholar

Ross, P., Blumenstein, M. (2013). Cloud computing: The nexus of strategy and technology. Journal of Business Strategy, 34(4), 39–47. DOI: 10.1108/JBS-10-2012-0061.
Zobacz w Google Scholar

Russell, K. A., Siegel, G. H., Kulesza, C. S. (1999). Counting more, counting less, transformations in the management accounting profession [online, accessed: 2019-08-16]. Management Accounting Quarterly, Fall. Retrieved from: http://www.imanet.org.
Zobacz w Google Scholar

Singh, K., Best, P. (2016). Interactive visual analysis of anomalous accounts payable transactions in SAP enterprise systems. Managerial Auditing Journal, 31(1), 35–63. DOI: 10.1108/MAJ-10-2014-1117.
Zobacz w Google Scholar

Tysiac, K. (2015). How internal audit can help manage 10 top technology risks [online, accessed: 2019-08-16]. Journal of Accountancy. Retrieved from: http://www.journalofaccountancy.com/news/2015/aug/internal-audit-technology-risks-201512911.html.
Zobacz w Google Scholar

Uyar, A., Boyar E. (2015). An investigation into social media usage of publicly traded companies. The Journal of Corporate Accounting and Finance, 27(1), 71–78. DOI: 10.1002/jcaf.22113.
Zobacz w Google Scholar

van Laar, E., van Deursen, A. J. A. M., van Dijk, J. A. G. M., de Haan, J. (2017). The relation between 21st century skills and digital skills: A systematic literature review. Computers in Human Behavior, 72, 577–588. DOI: 10.1016/j.chb.2017.03.010.
Zobacz w Google Scholar

Vasarhelyi, M. A., Kogan, A., Tuttle, B. (2015). Big data in accounting: An overview. Accounting Horizons, 29(2), 381–396. DOI: 10.2308/acch-51071.
Zobacz w Google Scholar

Villiers, C., Rinaldi, L., Unerman, J. (2014). Integrated Reporting: Insights, gaps and an agenda for future research. Accounting, Auditing and Accountability Journal, 27(7), 1042–1067. DOI: 10.1108/AAAJ-06-2014-1736.
Zobacz w Google Scholar

von Graevenitz, G., Harhoff, D., Weber, R. (2010). The effects of entrepreneurship education. Journal of Economic Behavior and Organization, 76(1), 90–112. DOI: 10.1016/j.jebo.2010.02.015.
Zobacz w Google Scholar

Whitehouse, T. (2014). Auditing in the era of big data. Compliance Week, 11(126), 28–67.
Zobacz w Google Scholar

© Copyright by Małopolska Wyższa Szkoła Ekonomiczna w Tarnowie. Artykuły są udostępniane na podstawie Creative Commons Attribution Uznanie autorstwa - Użycie niekomercyjne - Bez utworów zależnych 4.0 Licencja Międzynarodowa

 

Pobrania

Dane pobrania nie są jeszcze dostepne