文章基本信息

标题：AN ANALYSIS FRAMEWORK FOR DEFINING THE REQUIRED IT&C COMPETENCIES FOR THE ACCOUNTING PROFESSION
本地全文：下载
作者：Cătălin Georgel TUDOR ; Cătălin Georgel TUDOR ; Mirela GHEORGHE 等
期刊名称：Contabilitate şi Informatică de Gestiune
印刷版ISSN：1583-4387
出版年度：2013
卷号：12
期号：4
页码：671-696
语种：English
出版社：Bucharest University of Economic Studies
摘要：In the current economic context, the issue of IT&C competencies indissoluble to the accounting profession gets special meanings: accounting skills and those associated with the quality of professional accountant must be completed with the specific use of advanced technologies to address this profession. This paper proposes an analysis of key competencies concerning the use of information and communication technology by the professional accountant, by defining a multidimensional analysis framework following, from different perspectives considered to be essentials, the opportunity to include IT&C competencies into training and professional development programs for accountants and auditors. This framework captures IT&C competencies located at the intersection of three axes (Roles, Levels of experience and Information technologies) that will guide the definition of thematic areas and specific competences. Finally, we identified correlations between the IT&C competencies and some important information technologies addressing the training programs for the accounting profession at different levels of expertise.
关键词：IT&C competencies; skills; knowledge of IT; IT technologies; accounting profession