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VIRTUAL REALITY IN FINANCIAL REPORTING: ARE ACCOUNTANTS AN ENDANGERED SPECIES?

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F04274644%3A_____%2F19%3A%230000851" target="_blank" >RIV/04274644:_____/19:#0000851 - isvavai.cz</a>

  • Result on the web

    <a href="https://www.mup.cz/data/files/2019-IFRS-conference-proceedings-v5.pdf" target="_blank" >https://www.mup.cz/data/files/2019-IFRS-conference-proceedings-v5.pdf</a>

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    VIRTUAL REALITY IN FINANCIAL REPORTING: ARE ACCOUNTANTS AN ENDANGERED SPECIES?

  • Original language description

    Careers in accounting can vary from entry level positions of bookkeepers up to the executive level of Chief Financial Officers. Disregarding different career paths, disruptive changes are inevitable for all of them due to advancement of technologies entering the world of accountancy and financial reporting. Enhanced computational power, big data, cloud computing, artificial intelligence and even social media hand in hand with rapidly changing business processes and their automation are clear signals for accountants reminding them of the necessity to take the future into their own hands and reskill and upskill themselves in order to stay competitive and in demand. The objective of this paper is to identify, analyse and critically evaluate new trends, changes and challenges for accounting professionals and accountancy per se. A global survey of 3,000 accountants complements the paper with selected research data offering valuable real-world insight into the landscape of the accounting profession as it is preparing itself for the coming decade. The changing role of accountants towards uniquely qualified strategic business consultants who understand important implications of data requires mastering additional set of skills ranging from critical thinking to advanced levels of judgement and informed decision making, IT literacy, data visualization, or project management. Therefore, the background of experiential learning is explained and it is suggested to design and implement experiential learning activities into tertiary education accounting courses.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

  • OECD FORD branch

    50205 - Accounting

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2019

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    7th International Scientific Conference IFRS: Global Rules and Local Use - Beyond the Numbers

  • ISBN

    9788087956960

  • ISSN

  • e-ISSN

  • Number of pages

    11

  • Pages from-to

    137-147

  • Publisher name

    Metropolitan University Prague

  • Place of publication

    Prague

  • Event location

    Prague

  • Event date

    Oct 10, 2019

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article

    000649685400011