Integrating Sustainability in Controlling and Accounting Practices: A Critical Review and Implications for Competences in German Vocational Business Education

Autor: Pargmann, Julia, Berding, Florian

Sustainability in accounting and controlling has traditionally been understood in terms of securing the long-term existence of companies. However, with the introduction of integrated non-financial reporting, sustainability, as per the triple bottom l

Externí odkaz: http://arxiv.org/abs/2406.02314

Empirical Research in Vocational Education and Training / Digitalisation in accounting: a systematic literature review of activities and implications for competences

Autor: Pargmann, Julia, Riebenbauer, Elisabeth, Flick‑Holtsch, Doreen, Berding, Florian

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 abo

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______3007::e7fe13f400c3b2e3de6b8510bd1e3524
https://unipub.uni-graz.at/doi/10.1186/s40461-023-00141-1

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

Autor: Pargmann J; Institute for Vocational and Business Education, University of Hamburg, Sedanstraße 19, 20146 Hamburg, Germany., Riebenbauer E; Institute of Business Education, University of Graz, Graz, Austria., Flick-Holtsch D; Institute of Education, University of Zurich, Zurich, Switzerland., Berding F; Institute for Vocational and Business Education, University of Hamburg, Sedanstraße 19, 20146 Hamburg, Germany.

Publikováno v: Empirical research in vocational education and training [Empir Res Vocat Educ Train] 2023; Vol. 15 (1), pp. 1. Date of Electronic Publication: 2023 Apr 04.