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会计数字化：对活动及其对能力影响的系统文献综述

Digitalisation in accounting: a systematic literature review of activities and implications for competences.

作者信息

Pargmann Julia, Riebenbauer Elisabeth, Flick-Holtsch Doreen, Berding Florian

机构信息

Institute for Vocational and Business Education, University of Hamburg, Sedanstraße 19, 20146 Hamburg, Germany.

Institute of Business Education, University of Graz, Graz, Austria.

出版信息

Empir Res Vocat Educ Train. 2023;15(1):1. doi: 10.1186/s40461-023-00141-1. Epub 2023 Apr 4.

DOI:10.1186/s40461-023-00141-1
PMID:37033895
原文链接:https://pmc.ncbi.nlm.nih.gov/articles/PMC10072017/
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.

摘要

流程数字化是会计领域当前的一个话题。新技术可以改变活动，进而可能对会计专业毕业生提出不同的技能要求。本文旨在通过评估数字化不同阶段背景下的活动类型（非例行和例行）及相应能力，来阐明数字化给会计各个领域带来的变化。此外，还分析了这些活动中如何使用不同技术以及它们在供应链中的执行位置。系统的文献综述表明，数字化领域缺乏专业知识，这使得毕业生和员工难以在工作场所成功管理各自的流程。虽然例行活动不断被自动化或数字化，但非例行活动及相应技能对于会计领域的员工而言，与获得一般数字能力同样重要，且其重要性日益增加。

https://cdn.ncbi.nlm.nih.gov/pmc/blobs/6d23/10072017/a4f2e6545b61/40461_2023_141_Fig13_HTML.jpg
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https://cdn.ncbi.nlm.nih.gov/pmc/blobs/6d23/10072017/62a928cd8071/40461_2023_141_Fig7_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/6d23/10072017/2e51e33f2d73/40461_2023_141_Fig8_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/6d23/10072017/077eeed6dbc7/40461_2023_141_Fig9a_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/6d23/10072017/faa44889b9b6/40461_2023_141_Fig10_HTML.jpg
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https://cdn.ncbi.nlm.nih.gov/pmc/blobs/6d23/10072017/084ba853b879/40461_2023_141_Fig12_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/6d23/10072017/a4f2e6545b61/40461_2023_141_Fig13_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/6d23/10072017/ab9c6b8557ae/40461_2023_141_Fig1_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/6d23/10072017/6363e3b95180/40461_2023_141_Fig2_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/6d23/10072017/919a8ac8535d/40461_2023_141_Fig3_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/6d23/10072017/6f55d0d1b7ba/40461_2023_141_Fig4_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/6d23/10072017/45963f2febd9/40461_2023_141_Fig5_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/6d23/10072017/13d698d922b6/40461_2023_141_Fig6_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/6d23/10072017/62a928cd8071/40461_2023_141_Fig7_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/6d23/10072017/2e51e33f2d73/40461_2023_141_Fig8_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/6d23/10072017/077eeed6dbc7/40461_2023_141_Fig9a_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/6d23/10072017/faa44889b9b6/40461_2023_141_Fig10_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/6d23/10072017/173d5f4c83b2/40461_2023_141_Fig11_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/6d23/10072017/084ba853b879/40461_2023_141_Fig12_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/6d23/10072017/a4f2e6545b61/40461_2023_141_Fig13_HTML.jpg

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