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Journals / Muhasebe ve Denetime Bakış / 2018 / Sayı: 53

DESIGNING COMPETENCIES IN LINE WITH E-TRANSFORMATION UNDER ACCOUNTING EDUCATION FOR THE CONTEMPORARY ACCOUNTANT

E-DÖNÜŞÜM IŞIĞINDA ÇAĞDAŞ MUHASEBECİDEN BEKLENEN YETKİNLİKLERİN MUHASEBE EĞİTİMİ KAPSAMINDA TASARLANMASI

ÇAĞNUR BALSARI
Zafer SAYAR
ALİ FATİH DALKILIÇ
Pages
115–126
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Competencies and skills discovered are discussed with thehelp of existing literature

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Financial information management subsumes processes and policies that convert, via special software, financialdata into useful information/reports in accordance with accounting standards.
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Key Findings & Data:In today’s world there is an increasein the number of transactions in terms of volume and a variety of forces effecting e-transformation.
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Conclusion & Impact:Competencies and skills discovered are discussed with thehelp of existing literature
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:E-Dönüşüm · Yetkinlik · Muhasebe Eğitimi

Abstract

Financial information management subsumes processes and policies that convert, via special software, financialdata into useful information/reports in accordance with accounting standards. In today’s world there is an increasein the number of transactions in terms of volume and a variety of forces effecting e-transformation. Professionalcompetencies that an accountant should have are differentiated by this transformation. Accounting professionalsnowadays should display competence in financial information management adjacent to competency in accountingtheory. The fundamental aim of the current study is to determine the necessary competencies of accounting professionals and to discuss methods for incorporating these competencies under accounting education programs.In line with these aims, focus groups including: executives, accountants and auditors are organized and the outcomes of the group are analysed through the study. Competencies and skills discovered are discussed with thehelp of existing literature

Özet

Finansal veri yönetimi; finansal verinin, özel bir yazılım yardımıyla, saklanması ve muhasebe standartlarınauygun olarak işlenmesi sonucunda finansal raporların üretilmesini sağlayan süreç ve politikaları kapsamaktadır.Günümüzde iş hayatında yaşanan işlem fazlalığı ve çeşitlilik finansal veri yönetiminde e-dönüşümü zorunlu kılmaktadır. Bu dönüşüm sonucunda muhasebeciden beklenen yetkinliklerde de farklılaşmalar oluşmuştur. Bugelişmeler ışığında günümüzde yetişecek muhasebecilerin muhasebenin teorik altyapısı kadar finansal veri yönetimi alanında da yetkin olması gerekmektedir. Bu çalışmanın temel amacı öncelikle muhasebeciden finansal veriyönetimi konusunda beklenen yetkinliklerin belirlenmesi ve belirlenen yetkinliklerin eğitim programlarında neşekilde verilebileceğinin tartışılmasıdır. Bu amaçla yetkinliklerin belirlenmesi için şirket yöneticileri, denetçilerve mali müşavirleri kapsayan odak grup çalışmaları gerçekleştirilmiştir. Belirlenen yetkinliklerin eğitim programlarında nasıl yer bulacağı ise literatürden faydalanılarak tartışılmıştır

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Cite This Article

BALSARI, Ç., SAYAR, Z., DALKILIÇ, A. F. (2018). DESIGNING COMPETENCIES IN LINE WITH E-TRANSFORMATION UNDER ACCOUNTING EDUCATION FOR THE CONTEMPORARY ACCOUNTANT. Muhasebe ve Denetime Bakış, Sayı: 53, 115–126. https://ajindex.com/articles/291484

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References (4)

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