Popova I.N.Saint Petersburg National Research University of Information Technologies, Mechanics and Optics (ITMO University), St. Petersburg, Russian Federation instats@ya.ru ORCID id: not available
Subject This article explores the current state of the labor market and higher education in the accounting field in view of the advent of the latest digital technologies. Objectives The article aims to determine the degree of conformity of requirements of professional environment and competencies formed during the training of personnel for the accounting sector in higher educational institutions of the Russian Federation. Methods For the study, we used the methods of statistical analysis, a sampling analysis, and the sampling questionnaire technique. Results The article shows certain distribution of skills expected by the employer from applicants within the framework of the market model. The results of questioning of senior-year students testify to current absence of qualitative changes in labor market. The professional use of digital technology is still not implemented in the learning process in a full-fledged manner. Conclusions The current changes in the state of the labor market in the accounting coincide with the general fluctuations of the market. Currently, most of requirements for accounting professionals do not imply the latest technologies use when performing the work. Educational processes in the Russian universities correspond to the potential requirements of the market, which is still not receptive to new technologies.
Keywords: accounting, competencies, education, labor market, digital economy
References:
Kavanagh M.H., Drennan L. What Skills and Attributes Does an Accounting Graduate Need? Evidence from Student Perceptions and Employer Expectations. Accounting and Finance, 2008, vol. 48, iss 2, pp. 279‒300. URL: Link
Pyatov M.L. [Accounting statements and new technologies]. Bukhgalterskii uchet = Accounting, 2018, vol. 3, pp. 82‒91. (In Russ.)
Sakharov G.V., Zueva I.A. [Change of functions of employees of accounting services in the conditions of development of digital information technologies]. Ekonomicheskie i gumanitarnye nauki = Economic Science and Humanities, 2018, vol. 6, no. 317, pp. 18‒26. (In Russ.)
Bodyako A.V. [Problems of adaptation of Russian accounting and control and analytical practices to the challenges of the digital economy]. Vestnik Universiteta, 2018, vol. 4, pp. 8‒13. (In Russ.) URL: Link
Khoruzhii L.I. [Improving the quality of accounting personnel is a priority task for the IBP of Russia]. Auditorskie vedomosti = Audit Journal, 2015, no. 3, pp. 3‒13. (In Russ.)
Get'man V.G. [The world "Pedagogical Council" of accountants]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2011, vol. 14, iss. 9, pp. 51‒56. URL: Link (In Russ.)
Nicolaescu C., David D., Farcas P. Professional and Transversal Competencies in the Accounting Field: Do Employers' Expectations Fit Students' Perceptions? Evidence from Western Romania. Studies in Business and Economics, 2017, vol. 12, iss. 3, pp. 126‒140. URL: Link
Apostolou B., Dorminey J.W., Hassell J.M., Rebele J.E. A Summary and Analysis of Education Research in Accounting Information Systems (AIS). Journal of Accounting Education, 2014, vol. 32, iss. 2, pp. 99‒112. URL: Link
Blount Y., Abedin B., Vatanasakdakul S., Erfani S. Integrating Enterprise Resource Planning (SAP) in the Accounting Curriculum: A Systematic Literature Review and Case Study. Accounting Education, 2016, vol. 25, iss. 2, pp. 185‒202. URL: Link
da Silva A.L.M., Azevedo E.P.R.S., Vasconcelos A.L.F.S., Tavares M.F.N., Gomes M.J. Percepção dos contadores quanto às dificuldades de competência técnica para a implantação do SPED nas entidades do terceiro setor, em cumprimento à instrução normativa Nº 1.510/2014. Revista Ambiente Contábil, 2018, vol. 10, no. 1, pp. 347‒370. URL: Link
Dzuranin A.C., Jones J.R., Olvera R.M. Infusing Data Analytics into the Accounting Curriculum: A Framework and Insights from Faculty. Journal of Accounting Education, 2018, vol. 43, pp. 24‒39. URL: Link
Al-Htaybat Kh., von Alberti-Alhtaybat L., Alhatabat Z. Educating Digital Natives for the Future: Accounting Educators' Evaluation of the Accounting Curriculum. Accounting Education, 2018, vol. 27, iss. 4, pp. 333‒357. URL: Link
Voronova E.Yu. [Didactic aspects of teaching accounting in higher school]. Vestnik MGIMO-Universiteta = MGIMO Review of International Relations, 2013, vol. 5, no. 32, pp. 270‒275. URL: Link (In Russ.)
Mani Z., Chouk I. Consumer Resistance to Innovation in Services: Challenges and Barriers in the Internet of Things Era. Journal of Product Innovation Management, 2018, vol. 35, iss. 5, pp. 780‒807. URL: Link
Nikitenko I.V., Rogulenko T.M., Ponomareva S.V. Upravlenie innovatsionnym razvitiem vysokotekhnologichnykh korporatsii Rossii: monografiya [Management of innovative development of high-tech corporations in Russia: a monograph]. Moscow, Rusains Publ., 2015, 200 p. URL: Link (In Russ.)
Maksimova T.G., Minasyan A.R. [Integration problems of the educational system and the labor market for the creation of employees for the innovative Russian economy]. Nauchnyi zhurnal NIU ITMO. Seriya: Ekonomika i ekologicheskii menedzhment = Scientific Journal NRU ITMO. Series Economics and Environmental Management, 2015, no. 1, pp. 131‒139. URL: Link (In Russ.)
Low M., Botes V., De La Rue D., Allen J. Accounting Employers' Expectations – The Ideal Accounting Graduates. e-Journal of Business Education and Scholarship of Teaching, 2016, vol. 10, iss. 1, pp. 36‒57. URL: Link
Zyryanova T.V., Tarnovskaya Yu.S. [A methodology of development and implementation of the unified standard of management accounting of the company in terms of automation of accounting process]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2012, vol. 15, iss. 34, pp. 2‒13. URL: Link (In Russ.)
Stroeva O.A. [Indicators of the assessment of quality of master preparation: problem of the choice of priorities]. Vestnik gosudarstvennogo i munitsipal'nogo upravleniya = Journal of Public and Municipal Administration, 2015, no. 4, pp. 68‒74. URL: Link (In Russ.)
Shcheglova T.L. [New Russian Economic Accounting for the New Economy]. Mir novoi ekonomiki = The World of New Economy, 2018, no. 1, pp. 56‒65. URL: Link (In Russ.)
