| Autor: |
Bruna, Inta, Senkus, Kastytis, Subaciene, Rasa, Sneidere, Ruta |
| Předmět: |
|
| Zdroj: |
New Challenges of Economics & Business Development; 2017, p100-100, 1p |
| Abstrakt: |
Accountants provide the biggest amount of information on the enterprise according to which different accounting information users make their decisions, that is why profession of accountant is one of most important and most regulated professions. Besides, the profession has a demand from a general public and plays a significant role at the enterprise. The acquisition and development of an accountant's profession under the influence of changes in the 21st century's economic system is quite a widespread subject in scientists' researches and publications in different countries. Its topicality has especially been underlined recently not only due to the adoption of new accounting regulatory enactments in the EU Member States but also in connection with other international conditions affecting the above profession, for example, Framework for International Education Standards for Professional Accountants and Aspiring Accountants (2015). This refers to the need of the investigation of accountant's role at the enterprise and analysis of the skills required for the profession. Therefore, it is essential to evaluate the current situation in the field of accounting in the Baltic States - Latvia, Lithuania and Estonia. Following the research methodology carried out at Tallinn University of Technology (Estonia) in 2016 to find out the students' point of view as regards the accountants' role in Estonian enterprises, a similar study has been aggregated in Latvia and Lithuania. The purpose of the article is to evaluate the perception of accountant's role at the enterprise and the skills required for the profession in Latvia and in Lithuania. Systematisation, comparison and summary of information methods for the research of theoretical aspects of the problem were used. A questionnaire-based study among practicing accountants and students of different level studies was used for evaluation accountant's role at the enterprise and the skills required for the profession. The study is based on the hypothesis that on these issues the views of accountants - practitioners as to the role of accountants in an enterprise, the scope and character of their daily work functions as well as the necessary knowledge and skills are different from those of students. To achieve the objective of this research, the authors conducted a survey among students of the accounting study program at both the University of Latvia and University of Vilnius, as well as among accountants working in Latvian and Lithuanian enterprises. The results were compared and evaluated concerning the differences in the position of the aspiring and practicing accountants at various professional maturity levels and with regard to the national criterion as well. The conclusions made at the end of this research regarding the connection of the survey data with the knowledge and skills accounting students will gain at completing the university study program in the context of international accounting standards in education allowed us to identify the directions for improvement in accounting study programs. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
|
