Technological changes in the work of accountants and changes of education of accounting students
AbstractThe 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.
|Publication size in sheets||0.5|
|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 English||electronic signature, computer accountants books, electronic shipment to the tax office, SAF-T files (Standard Audit File-Tax)|
|License||Repository; published final; ; with publication|
|Score||= 5.0, 28-01-2020, ChapterFromConference|
|Licencja||Utwór jest udostępniany na licencji Creative Commons Uznanie autorstwa 4.0 Międzynarodowe (CC BY 4.0) https://creativecommons.org/licenses/by/4.0/|
* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.