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Title:Industrija 4.0 in spremembe učnega programa za računovodje in revizorje
Authors:ID Špilak, Diana (Author)
ID Kolar, Iztok (Mentor) More about this mentor... New window
Files:.pdf MAG_Spilak_Diana_2022.pdf (1,27 MB)
MD5: A5234D6DB0DFD3CB238D900965D9DB46
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Industrija 4.0 prinaša na področje računovodstva in revizije številne spremembe, zaradi česar je eno izmed najpomembnejših vprašanj razprava o razvoju interdisciplinarnega znanja in veščin računovodij ter revizorjev. Namen magistrskega dela je bil raziskati, kakšne spremembe prinaša četrta industrijska revolucija na področje računovodstva in revizije ter kako bi v povezavi z le-temi bilo potrebno spremeniti učni program za omenjena poklica. Na podlagi pregleda literature ugotavljamo, da bodo v prihodnosti računovodje in revizorji morali razvijati veščine in znanja, ki se nanašajo predvsem na masovne podatke ter z njimi povezano podatkovno analitiko, umetno inteligenco, tehnologijo veriženja blokov, računalništvo v oblaku, spletno varnost, prav tako pa bo zaradi spremenjene vloge računovodij, ki bodo v večji meri nudili podporo poslovodstvu pri sprejemanju poslovnih odločitev, poudarek na razvoju mehkih veščin. V magistrskem delu ugotavljamo, da bi bilo potrebno glede na spremembe, ki jih prinaša Industrija 4.0, preoblikovati učni program za računovodje in revizorje na način, da bi navedene teme integrirali v že obstoječe predmete ali pa jih v učni program vključili kot samostojne predmete. Prav tako ugotavljamo, da bi v času študija moral biti večji poudarek na praktičnem izobraževanju in spodbujanju vseživljenjskega učenja.
Keywords:Industrija 4.0, računovodstvo, revizija, učni program, masovni podatki, podatkovna analitika, umetna inteligenca, tehnologija veriženja blokov, računalništvo v oblaku, etika, mehke veščine.
Place of publishing:[Maribor
Publisher:D. Špilak
Year of publishing:2022
PID:20.500.12556/DKUM-81537 New window
UDC:657.1
COBISS.SI-ID:123921667 New window
Publication date in DKUM:03.10.2022
Views:746
Downloads:130
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:10.04.2022

Secondary language

Language:English
Title:Industry 4.0 and the changes in the curriculum for accountants and auditors
Abstract:The Industry 4.0 brings many changes to the field of accounting and auditing, which is why the development of interdisciplinary knowledge and skills among accountants and auditors can be seen as one of the of the most important issues of discussion. The purpose of this master's thesis was to investigate the changes the Fourth Industrial Revolution brings to the field of accounting and auditing in order to elaborate to what extent the curricula for the aforementioned professions need to be revised. Research indicates that in future, accountants and auditors will need to develop skills and knowledge in regards to mass data as well as data analytics, artificial intelligence, blockchain technology, cloud computing and web security. Furthermore, due to the fact that accountants will provide greater support to management in terms of making business decisions, an additional emphasis should be placed on the development of their soft skills. Thus, we ascertain that it would be necessary to redesign the curricula for accountants and auditors in such a way that these topics would be either integrated into the existing subjects or taught as independent courses. Moreover, we conclude that practical education and the encouragement of lifelong learning should be of greater priority throughout the studies.
Keywords:Industry 4.0, Accounting, Auditing, Curriculum, Big Data, Data Analytics, Artificial Intelligence, Blockchain Technology, Cloud Computing, Ethics, Soft Skills.


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