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Autor/inn/en | Pargmann, Julia; Riebenbauer, Elisabeth; Flick-Holtsch, Doreen; Berding, Florian |
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Titel | Digitalisation in accounting: a systematic literature review of activities and implications for competences. Gefälligkeitsübersetzung: Digitalisierung im Rechnungswesen: eine systematische Literaturübersicht über Aktivitäten und Auswirkungen auf die Kompetenzen. |
Quelle | In: Empirical research in vocational education and training, 15 (2023) 1, 37 S.Infoseite zur Zeitschrift
PDF als Volltext |
Sprache | englisch |
Dokumenttyp | online; Zeitschriftenaufsatz |
ISSN | 1877-6345 |
DOI | 10.1186/s40461-023-00141-1 |
Schlagwörter | Kompetenzerwerb; Technologische Entwicklung; Buchführung; Finanzplanung; Rechnungswesen; Qualifikationswandel; Tätigkeitsanalyse; Ausbildungsinhalt; Buchhalter; Controlling; Auswirkung; Kompetenzentwicklung; Mitarbeiter |
Abstract | "The digitalisation of processes is a current topic in accounting. New technologies can change activities which in turn may require different skills from accounting graduates. This paper aims to shed light on the changes that digitalisation brings about in various areas of accounting by assessing the types of activities (non-routine and routine) and corresponding competences in the context of progressing stages of digitalisation. In addition, it is analysed how different technologies are used in these activities and where their execution is placed within the supply chain. The systematic literature review shows a lack of expertise in the field of digitalisation that enables graduates and employees to successfully manage respective processes in the workplace. While routine activities are continuously being automated or digitalised, non-routine activities and the corresponding skills have a similarly increasing importance for employees in accounting as the acquisition of general digital competences." The study refers to the period 2000-2021. (Author's abstract, IAB-Doku).. |
Erfasst von | Institut für Arbeitsmarkt- und Berufsforschung, Nürnberg |
Update | 2023/1 |