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Tendencies and Challenges in Development of the Profession of Accountant
Melnyk N. H.

Melnyk, Nataliya H. (2019) “Tendencies and Challenges in Development of the Profession of Accountant.” Business Inform 9:200–205.
https://doi.org/10.32983/2222-4459-2019-9-200-205

Section: Accounting and Auditing

UDC 657.01

Abstract:
The article is aimed at defining directions in the development of the profession of accountant, in view of the global tendencies in the labor market. To this end, the materials of researches, surveys, reports of reputable international organizations are analyzed and generalized, allowing to allocate the today’s problems and define the challenges facing both the modern accountant and the accountant in the future. As a result of this study, it is determined that modern specialists move from performing technical accounting functions to supporting the management of companies, as well as play a significant role in improving the development of society as a whole. It is determined that the main importance in the strategy of development of accountance companies and specialists in the field of accounting will be acquiring of the latest technologies, soft skills, professional flexibility. It is substantiated that the change of priorities will turn the challenges facing the profession of accountant into its advantages in the labor market. Prospects for further research in this direction are the definition and structuring of a complex of the technical, ethical and interpersonal skills and competencies for the career development of professional accountants in the future.

Keywords: profession of accountant, accountance, accountance specialists, skills, competences.

Fig.: 2. Bibl.: 11.

Melnyk Nataliya H. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Taxation, West Ukrainian National University (11 Lvivska Str., Ternopil, 46009, Ukraine)
Email: [email protected]

List of references in article

Napadovska, L. V. “Nedoliky ta osnovni napriamy udoskonalennia systemy osvity u sferi bukhhalterskoho obliku“ [Disadvantages and main directions of improvement of accounting system in the field of accounting]. Suchasni tendentsii rozvytku bukhhalterskoho obliku ta opodatkuvannia v Ukraini: hlobalni vyklyky - upravlinski rishennia. Irpin, 2019. 270-272.
Melnyk, N. H. “Vyklyky do bukhhalterskoi profesii maibutnyoho“ [Challenges to the accounting profession of the future]. Suchasni tendentsii rozvytku bukhhalterskoho obliku ta opodatkuvannia v Ukraini: hlobalni vyklyky - upravlinski rishennia. Irpin, 2019. 263-265.
Burdick, M. “The Accounting Industry's Death is Great News for Your Business“. Entrepreneur. August 17, 2017. https://www.entrepreneur.com/article/298649
“IFAC global SMP survey: 2018 summary“. International Federation of Accountants. https://www.ifac.org/system/files/publications/files/IFAC-Global-SMP-2018-SUMMARY.pdf
Islam, M. A. “Future of Accounting Profession: Three Major Changes and Implications for Teaching and Research“. https://www.ifac.org/knowledge-gateway/business-reporting/discussion/future-accounting-profession-three-major-changes-and
“Nexus 2: The Accountancy Profession - A Global Value Add“. Centre for Economics and Business Research (Cebr). IFAC. https://www.ifac.org/publications-resources/nexus-2-accountancy-profession-global-value-add-2
Nixon, P. “Soft skills and your future as an accountant“. A Plus. 30.05.2018. https://aplusmag.goodbarber.app/home-order/c/0/i/22601839/soft-skills-and-your-future-accountant
“Professional accountants - the future: Drivers of change and future skills“. https://www.accaglobal.com/an/en/technical-activities/technical-resources-search/2016/june/professional-accountants-the-future-report.html
“The Future of Jobs Report 2018“. Insight Report Centre for the New Economy and Society. 2018. http://www3.weforum.org/docs/WEF_Future_of_Jobs_2018.pdf
Van der Stede, W. A., and Malone, R. “Accounting trends in a borderless world“. London : Chartered Institute of Management Accountants, UK's University of Bath, 2010. https://www.cimaglobal.com/Documents/Thought_leadership_docs/AccountingTrends.pdf
De Villiers, R. “The incorporation of soft skills into accounting curricula: preparing accounting graduates for their unpredictable futures“. Meditari Accountancy Research, vol. 18, no. 2 (2010): 1-22.

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