As technologies evolve, corporate world has embraced technology at a fast rate. As a result, almost entire businesses have been automated. The result of this automation has been profound on job designs of the employees of these businesses. For example, terms like ‘knowledge worker’ have been consistently used to describe contemporary business workers, since information technologies (IT) have become an integral part of their routine work. The role of accountants in modern business organizations is no exception, which has been transformed from manual to computerized accounting [1]. In fact, IT has changed the way data is collected, processed, stored, and aggregated for preparation of accounting and finance related information required by the management to control and manage business activities IT competencies are imperative for accountants to perform their tasks [3] and constitute IT skills, IT experience, management skills (in particular project management) and conceptual skills. These skills on one hand aid the routine business activities related to accountants’ work, and on the other hand help them create an 82 K.M. Ku Bahador and A. Haider environment where these technologies operate at their optimum level for the strategic internal and external advantage of the business. However, many parties, including accounting practitioners have expressed their concern about the level of IT-related skills and competencies acquired by accountants [4, 5]. Although the demand for accounting professional arose through the need to achieve skills in IT, the skills acquired by professional accountants are still below the minimum level drawn by the accounting professional bodies such as the International Federation of Accountants (IFAC) and the American Institute of Certified Public Accountants (AICPA) [4, 5, 6 and 7]
เป็นเทคโนโลยีวิวัฒนาการโลกธุรกิจได้นำเอาเทคโนโลยีในอัตราที่รวดเร็ว เป็นผลให้ธุรกิจเกือบทั้งหมดได้รับอัตโนมัติ ผลของระบบอัตโนมัตินี้ได้รับการออกแบบอย่างลึกซึ้งต่อการปฏิบัติงานของพนักงานของธุรกิจเหล่านี้ ยกตัวอย่างเช่นคำเช่น As technologies evolve, corporate world has embraced technology at a fast rate. As a result, almost entire businesses have been automated. The result of this automation has been profound on job designs of the employees of these businesses. For example, terms like ' ได้รับการใช้อย่างต่อเนื่องที่จะอธิบายคนงานธุรกิจในปัจจุบันเนื่องจากเทคโนโลยีสารสนเทศ บทบาทของนักบัญชีในองค์กรธุรกิจที่ทันสมัยจะไม่มีข้อยกเว้นซึ่งได้รับการเปลี่ยนจากคู่มือการบัญชีคอมพิวเตอร์ ในความเป็นจริงมันมีการเปลี่ยนแปลงข้อมูลวิธีการเก็บรวบรวมประมวลผลจัดเก็บและรวบรวมการจัดทำบัญชีและข้อมูลที่เกี่ยวข้องกับการเงินที่กำหนดไว้ในการบริหารจัดการในการควบคุมและจัดการกิจกรรมทางธุรกิจความสามารถด้านไอทีมีความจำเป็นสำหรับนักบัญชีในการดำเนินงานของพวกเขา ‘knowledge worker’ have been consistently used to describe contemporary business workers, since information technologies (IT) have become an integral part of their routine work. The role of accountants in modern business organizations is no exception, which has been transformed from manual to computerized accounting [1]. In fact, IT has changed the way data is collected, processed, stored, and aggregated for preparation of accounting and finance related information required by the management to control and manage business activities IT competencies are imperative for accountants to perform their tasks [3] and constitute IT skills, IT experience, management skills (in particular project management) and conceptual skills. These skills on one hand aid the routine business activities related to accountants’ work, and on the other hand help them create an 82 K.M. Ku Bahador and A. Haider environment where these technologies operate at their optimum level for the strategic internal and external advantage of the business. However, many parties, including accounting practitioners have expressed their concern about the level of IT-related skills and competencies acquired by accountants [4, 5]. Although the demand for accounting professional arose through the need to achieve skills in IT, the skills acquired by professional accountants are still below the minimum level drawn by the accounting professional bodies such as the International Federation of Accountants (IFAC) and the American Institute of Certified Public Accountants (AICPA) [4, 5, 6 and 7]
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