Potrebne kompetence v računovodstvu

Fišinger, Sara

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Title:	Potrebne kompetence v računovodstvu
Authors:	ID Fišinger, Sara (Author) ID Zdolšek, Daniel (Mentor) More about this mentor...
Files:	VS_Fisinger_Sara_2023.pdf (1,10 MB) MD5: CC901A5EE0720D61E85C72D6B249DC33
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V diplomskem delu smo s pomočjo raziskave domačih in tujih virov ter literature preučili današnje potrebne kompetence računovodij in pričakovane potrebne kompetence računovodij v prihodnosti, torej katere kompetence so potrebne, da lahko računovodski strokovnjak (računovodja) uspešno opravlja svoje delo danes in v prihodnosti. Namen diplomskega dela je bil predstaviti potrebne kompetence računovodij danes in pričakovane kompetence v prihodnosti, ki so po mnenju različnih avtorjev pomembne za opravljanje zahtevanih nalog računovodij. V delu smo najprej predstavili, kaj so kompetence in njihove sestavine, podali smo tudi delitev kompetenc (po ravneh, dimenzijah in opaznosti). V nadaljevanju dela smo se osredotočili na mehke in trde veščine oziroma kompetence računovodij, ki so v različnih raziskavah avtorjev največkrat omenjene kot zaželene in nujno potrebne kompetence za računovodskega strokovnjaka. Trde kompetence računovodij so naslednje: analitične sposobnosti, tehnična usposobljenost in finačno-računovodske veščine. Mehke kompetence računovodij pa so: strateško razmišljanje, kritično razmišljanje, komunikacijske sposobnosti, timsko delo, upravljanje časa in natančnost, reševanje problemov in ustvarjalnost, vodstvene sposobnosti in etično ravnanje. Med mehke in trde veščine uvrščamo poslovno žilico in raziskovalne sposobnosti.V delu smo nato tudi na kratko omenili izobraževanje na področju računovodstva. Pomembno je, katere so prihodnje pričakovane trde in mehke kompetence računovodij. Pričakovani prihodnji trdi kompetenci računovodij sta naslednji: analitične sposobnosti in tehnična usposobljenost. Pričakovane prihodnje mehke kompetence računovodij pa so: kritično razmišljanje, komunikacijske sposobnosti, reševanje problemov in ustvarjalnost, vodstvene sposobnosti in prilagodljivost. Gre za kompetence, ki so v prihodnje zaželene, da jih ima računovodja, da bo lahko lažje in uspešneje deloval v hitro spreminjajočem se poslovnem okolju. Na podlagi raziskave smo naredili primerjavo med že obstoječimi kompetencami računovodij in pričakovanji glede kompetenc za računovodje v prihodnje. Ugotovili smo, da večjih, bistvenih razlik ni. Kompetence, ki so že dandanes pomembne za računovodske strokovnjake, bodo pomembne tudi v prihodnje. Večje spremembe lahko pričakujemo na področju tehnologije, avtomatizacije in umetne inteligence. Tehnologija se še dalje vedno bolj nadgrajuje in spreminja, kar pomeni, da bodo morali računovodski strokovnjaki še bolje razviti svoje tehnične kompetence, da bodo lahko sledili spremembam, ki se bodo pojavile na tem področju.
Keywords:	Računovodstvo, poklicni računovodje, spretnosti, znanje, kompetence.
Place of publishing:	Maribor
Publisher:	S. Fišinger
Year of publishing:	2023
PID:	20.500.12556/DKUM-85319
UDC:	657
COBISS.SI-ID:	170231811
Publication date in DKUM:	27.10.2023
Views:	624
Downloads:	119
Metadata:
Categories:	EPF
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Licences

License:	CC BY 4.0, Creative Commons Attribution 4.0 International

Link:	http://creativecommons.org/licenses/by/4.0/
Description:	This is the standard Creative Commons license that gives others maximum freedom to do what they want with the work as long as they credit the author.
Licensing start date:	25.08.2023

Secondary language

Language:	English
Title:	Necessary competencies in accounting
Abstract:	In the bachelor thesis, with the help of the research of domestic and foreign research and literature, we examined the necessary competencies of accountants today and the expected necessary competencies of accountants in the future. Fokus was on which competencies are needed so that an accounting expert (accountant) can successfully perform his work today and in the future. The purpose of the bachelor thesis was to present the necessary competencies of accountants today and the expected competencies in the future, which, according to various authors, are important for the performance of required tasks from accountants. In the thesis, we first presented what competencies exist and their components, as well as the classification of competencies (by levels, by dimensions and by observability). In the continuation of the thesis, we focused on the hard and soft skills or competencies of accountants, which are most often mentioned in various authors' research as desirable and absolutely necessary competencies for an accounting expert. The hard competencies of accountants are the following: analytical skills, technical competence and financial accounting majors. The soft competencies of accountants are: strategic thinking, critical thinking, communication skills, teamwork, time management and accuracy, problem-solving and creativity, leadership skills and ethical behaviour. As soft and hard skills, we classify business acumen and research skills. In the thesis, we also briefly mentioned education in the field of accounting. However, it is important which are the future expected hard and soft competencies of accountants. The expected future hard accounting competencies are the following: analytical skills and technical competence. The expected future soft competencies of accountants are: communication skills, problem-solving and creativity, leadership skills and adaptability. These are competencies that are desirable for accountants to have in the future so that they can work more easily and successfully in a rapidly changing business environment. Based on our research, we made a comparison between the existing competencies of accountants and the expectations regarding the accountants' competencies in the future. We found that there are no significant differences. Competencies that are already important for accounting professionals today will also be important in the future. Major changes can be expected in the field of technology, automation and artificial intelligence. Technology continues to improve and change more and more, which means that accounting professionals will need to develop their technical competencies further to keep up with the changes that will occur in the field.
Keywords:	Accounting, professional accountants, skills, knowledge, competencies.

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