TRENDS IN THE CONCEPTS OF KNOWLEDGE NEEDED BY ACCOUNTANTS AND AUDITORS SUMMARY
DOI:
https://doi.org/10.5937/Rev2092087BKeywords:
The nature of an entity, the role of accounting, financial and non-financial reporting.Abstract
The aim of this paper is to preliminarily review the drivers of change and future trends in the areas of accountants and auditor’s activities, to assess necessary competencies, knowledge and skills that members of this profession will need in the future. The key drivers of these new trends are information technology and new values.
References
The Association of Chartered Certified Accountants (ACCA), Professional accountants – the future: Generation Next, The Association of Chartered Certified Accountants (ACCA), 2016.
Association of Chartered Certified Accountants (ACCA), Syllabus, 2020. https://www.accaglobal.com/in/en/student/exam-supportresources/fundamentals-exams-study-resources/f1/syllabus-studyguide.html#:~:text=Accountant%20and%20Business%20(AB)%20changed,has%20in%20the%20accountng%20profession. (Datum posete: 9.12.2020)
Beke-Trivunac, J., Novi međunarodni okvir profesionalne prakse interne revizije, Revizor, Godina 20, br. 77, mart 2017.
Beke-Trivunac, J., Znanje i kompetencije koje donosi profesionalno zvanje Certified Internal Auditor (CIA), ODITOR, V, 01/2019.
Chartered Institute of Public Finance and Accountancy (CIPFA), Key competencies, https://educatton.ifac.org/fles/Key%20Competencies%20for%20Public%20Sector%20Finance%20Professionals%2008%202020.pdf (Datum posete: 9.12.2020)
Chua, Faye, Professional Accountants – The Future, The Association of Chartered Certified Accountants (ACCA), 2016. fle:///C:/Users/win10/Downloads/pi-highlights-professional-accountants-the-future.pdf (Datum posete: 10.12.2020)
Greer, Jimmy, Business model of the future: emerging value creation, ACCA, 2017.
International Accounting Education Standards Board, Handbook of international education pronouncements, IFAC, International Federation of Accountants (IFAC®), 2019. Dostupno na: https://www.iaesb.org/publications/2019-handbook-internatonal-education-standards (Datum posete: 08.12.2020)
International Federation of Accountants (IFAC), (veb-sajt), The Anticipatory Accountant Day Two: Technology sessions, 2020. https://www.youtube.com/watch?v=uGZbLELzLvE (Datum posete: 2.12.2020)
Kusz, Gabriella, Put Down That Crystal Ball!: IFAC’s Upcoming Global Education Summit Will Help Demystify the Future, 2020. https://www.ifac.org/knowledge-gateway/preparing-future-ready-professionals/discussion/put-down-crystal-ball-ifac-s-upcoming-global-education-summit-will-help-demystfy-future?utm_source=IFAC+Development+Test&utm_campaign=25529c56f7- (Datum posete: 3.12.2020)
Međunarodna federacije računovođa (International Federation of Accountants – IFAC), „Međunarodni standardi i saopštenјa revizije, kontrole kvaliteta, pregleda ostalih uveravanјa i srodnih usluga“, Rešenje o utvrđivanju prevoda Međunarodnih standarda revizije, „Službeni glasnik RS“, broj 100 od 19. decembra 2018. (Datum posete: 2.12.2020)
Mishra, Nandita, The Implications of New Reporting Trends on Accounting Education, 2020: https://www.ifac.org/knowledge-gateway/developing-accountancy-profession/discussion/implications-newreporting-trends-accounting-education (Datum posete: 8.12.2020)
Zbirka Smernice interne revizije, MOPP – Stavnovišta – Modeli, Udruženje internih revizora Srbije, Beograd, 2018.
Udruženje internih revizora Srbije, Globalni okvir kompetencija internih revizora, 2019. Dostupno na: https://uirs.rs/wp-content/uploads/2016/12/O-globalnom-okviru.pdf (Datum posete: 2.12.2020)
Whiteman, Rob, Key Competencies for Public Finance Professionals Responding to Today’s Challenges, 2020. https://www.ifac.org/knowledge-gateway/preparing-future-ready-professionals/discussion/key-competencies-public-finance-professionals-responding-today-s-challenges (Datum posete: 8.12.2020)
