Technological changes in the work of accountants and changes of education of accounting students

Cyryl Kotyla


The first two decades of the 21st century is a period of large changes in IT technology, which translates into a change of accounting professionals work. Instead of a calculator, paper T-accounts, there were changes resulting from the development of IT technology like: • electronic documents that replaces traditional paper documents, • electronic signature that replaces the traditional handwritten signature, • shipment of electronic documents to tax authorities in the form of xml files replacing the transfer of paper copies of accounting documents. The above changes necessitate a change of education of accounting students, because in addition to teaching the accounting principles and standards themselves, the job technique itself and the modern work environment play an increasingly important role in the accounting professionals work. The study analyzed the current methods and curriculum of education of accounting students of the Faculty of Management at the University of Gdansk in the context of their relevance to today's accounting work environment. As a result, areas requiring updating were established. The theoretical considerations were supported by a survey conducted among students of the summer semester 2019/2020 of the specialization in Accounting. The aim of the study was to gather students’ opinions on the validity of teaching methods and subject them to evaluation of proposals for future changes in teaching methods. The study also contains a proposal for necessary changes to adapt the curriculum of accounting students of the Faculty of Management at the University of Gdansk.
Author Cyryl Kotyla (FM/DA/FAU)
Cyryl Kotyla,,
- Financial Accounting Unit
Publication size in sheets0.50
Book Carmo Mafalda (eds.): Education and new developments 2019, Education and New Developments, vol. 1, 2019, InScience Press, ISBN 978-989-54312-5-0, 558 p.
Keywords in Englishelectronic signature, computer accountants books, electronic shipment to the tax office, SAF-T files (Standard Audit File-Tax)
Languageen angielski
LicenseRepository; published final; Uznanie Autorstwa (CC-BY); with publication
Kotyla_Cyryl_Technological_changes_in_the_work_2019.pdf Kotyla_Cyryl_Technological_changes_in_the_work_2019.pdf 434,3 KB
Score (nominal)5
Score sourcepublisherList
ScoreMinisterial score = 5.0, 28-01-2020, ChapterFromConference
Citation count*
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LicencjaUtwór jest udostępniany na licencji Creative Commons Uznanie autorstwa 4.0 Międzynarodowe (CC BY 4.0)
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