Modern Accounting Specialist in New Economic Reality: Cases of Lithuania and Latvia
Rapid changes in the economic environment, the development of new technologies, and global crises have an impact on and produce new requirements for many professions, including accounting specialists. An analysis of the competencies necessary for the modern accounting specialist provides insights in...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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MDPI AG
2022-09-01
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| Series: | Administrative Sciences |
| Subjects: | |
| Online Access: | https://www.mdpi.com/2076-3387/12/4/124 |
| _version_ | 1797461997212663808 |
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| author | Rasa Subačienė Ramunė Budrionytė Jolanta Žemgulienė Ivita Faituša |
| author_facet | Rasa Subačienė Ramunė Budrionytė Jolanta Žemgulienė Ivita Faituša |
| author_sort | Rasa Subačienė |
| collection | DOAJ |
| description | Rapid changes in the economic environment, the development of new technologies, and global crises have an impact on and produce new requirements for many professions, including accounting specialists. An analysis of the competencies necessary for the modern accounting specialist provides insights into the required abilities from a labour market perspective. This article investigates the necessary knowledge and competencies of modern accounting specialists using a survey. Responses are analysed according to the respondents’ country, work experience, current working position and the size of the enterprise. We evaluate the personal, professional and social competencies as well as necessary types of professional knowledge. Research results may be summarised based on the traditional viewpoint of an accounting specialist. Despite their differing attributes, and with only some slight differences, respondents emphasised the need for accounting specialists to have certain classic knowledge and noted the need for traditional competencies. |
| first_indexed | 2024-03-09T17:28:19Z |
| format | Article |
| id | doaj.art-c3edde1fd32443b0b5c1725847693698 |
| institution | Directory Open Access Journal |
| issn | 2076-3387 |
| language | English |
| last_indexed | 2024-03-09T17:28:19Z |
| publishDate | 2022-09-01 |
| publisher | MDPI AG |
| record_format | Article |
| series | Administrative Sciences |
| spelling | doaj.art-c3edde1fd32443b0b5c17258476936982023-11-24T12:35:40ZengMDPI AGAdministrative Sciences2076-33872022-09-0112412410.3390/admsci12040124Modern Accounting Specialist in New Economic Reality: Cases of Lithuania and LatviaRasa Subačienė0Ramunė Budrionytė1Jolanta Žemgulienė2Ivita Faituša3Faculty of Economics and Business Administration, Vilnius University, LT-10222 Vilnius, LithuaniaFaculty of Economics and Business Administration, Vilnius University, LT-10222 Vilnius, LithuaniaFaculty of Economics and Business Administration, Vilnius University, LT-10222 Vilnius, LithuaniaFaculty of Business and Economics, Economics and Finance Department, RISEBA University of Applied Sciences, LV-1048 Riga, LatviaRapid changes in the economic environment, the development of new technologies, and global crises have an impact on and produce new requirements for many professions, including accounting specialists. An analysis of the competencies necessary for the modern accounting specialist provides insights into the required abilities from a labour market perspective. This article investigates the necessary knowledge and competencies of modern accounting specialists using a survey. Responses are analysed according to the respondents’ country, work experience, current working position and the size of the enterprise. We evaluate the personal, professional and social competencies as well as necessary types of professional knowledge. Research results may be summarised based on the traditional viewpoint of an accounting specialist. Despite their differing attributes, and with only some slight differences, respondents emphasised the need for accounting specialists to have certain classic knowledge and noted the need for traditional competencies.https://www.mdpi.com/2076-3387/12/4/124accounting specialistcompetenciesLithuaniaLatvia |
| spellingShingle | Rasa Subačienė Ramunė Budrionytė Jolanta Žemgulienė Ivita Faituša Modern Accounting Specialist in New Economic Reality: Cases of Lithuania and Latvia Administrative Sciences accounting specialist competencies Lithuania Latvia |
| title | Modern Accounting Specialist in New Economic Reality: Cases of Lithuania and Latvia |
| title_full | Modern Accounting Specialist in New Economic Reality: Cases of Lithuania and Latvia |
| title_fullStr | Modern Accounting Specialist in New Economic Reality: Cases of Lithuania and Latvia |
| title_full_unstemmed | Modern Accounting Specialist in New Economic Reality: Cases of Lithuania and Latvia |
| title_short | Modern Accounting Specialist in New Economic Reality: Cases of Lithuania and Latvia |
| title_sort | modern accounting specialist in new economic reality cases of lithuania and latvia |
| topic | accounting specialist competencies Lithuania Latvia |
| url | https://www.mdpi.com/2076-3387/12/4/124 |
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