Profession Accountant - vector of development in Russia

DOI

10.2991/icemw-18.2018.66How to use a DOI?

Keywords

profession Accountant, professional standards, Federal accounting standards, IFRS, and the digital economy

Abstract

Changes in the Russian economy have an impact on different professions and set new goals and objectives for higher education institutions. Therefore, it is necessary to realize what exactly is changing in the work of the accountant: the value of professional judgment of the accountant is growing; new approaches to the creation and presentation of reporting forms - integrated reporting are applied; new IT resources appear that take the work of the accountant to a qualitatively new level. All this requires a specialist in accounting new business qualities and competencies. However, the professional standard "Accountant" operating in Russia does not fully reflect these changes. Accountants will need competencies and skills to meet the increasing demands from different stakeholders as barriers between internal and external reporting, financial and non-financial performance are removed. At the same time, the accountant should be able not only to use the accounting automation program, but also to generate the necessary indicators and information flows. Further long-term development of the Accounting profession involves a deep subject knowledge, practical experience, as well as a creative approach to solving various problems and problems, developed emotional intelligence, a conceptual vision of the problems and prospects of the company and confident knowledge of IT-technologies

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - N. Lopukhova
AU  - T. Erina
PY  - 2018/08
DA  - 2018/08
TI  - Profession Accountant - vector of development in Russia
BT  - Proceedings of the International conference "Economy in the modern world" (ICEMW 2018)
PB  - Atlantis Press
SP  - 354
EP  - 359
SN  - 2352-5428
UR  - https://doi.org/10.2991/icemw-18.2018.66
DO  - 10.2991/icemw-18.2018.66
ID  - Lopukhova2018/08
ER  -