Računovodja leta 2031?

magistrsko delo

David Kelenc (Avtor), Iztok Kolar (Mentor)

Povzetek

V magistrskem delu je predstavljen pogled na prihodnost poklica računovodje ter dejavniki, ki bodo spremenili ta poklic. Računovodstvo se je zadnja leta spremenilo kar v veliki meri ter se z novimi tehnologijami spreminja še hitreje. To je računovodstvu prineslo določene prednosti in pozitivne premike na bolje. Poslovni procesi v podjetjih so vse bolj tehnološko dovršeni, nove tehnologije nam omogočajo marsikaj, in ker je računovodstvo tesno povezano z vsemi procesi v podjetju, se je moralo tudi temu prilagoditi. Sistemi so vse bolj avtomatizirani, digitalizirani, kar v poslovnem procesu pomeni prihranek časa, zmanjšanje napak, povečanje produktivnosti in učinkovitosti. Povečala so se tudi pričakovanja lastnikov in managerjev v podjetjih, ki želijo informacije o poslovanju, ki so bile nekoč letne, polletne, kvartalne, mesečne, kar pa v današnjem času ni dovolj ter bo potrebno preiti v računovodstvo v realnem času, ko bodo pomembne informacije na voljo že tedensko oziroma dnevno. Ob takšnih pričakovanjih se računovodski poklic zelo spreminja in zahteva od računovodij, da se temu prilagodijo, saj v nasprotnem primeru tvegajo svoj obstoj. Računovodja bo moral vse bolj poznati informacijske tehnologije, saj bo sodeloval pri nastajanju novih inteligentnih, avtomatiziranih računovodskih sistemov. Ko bodo računovodsko informacijski sistemi visoko digitalizirani, ne bo več dolgočasnih nalog s ponavljajočimi dogodki, saj bo sistem avtomatiziran, vendar bodo potrebne dodatne notranje kontrole, če naredi sistem napako, da se napake eliminira in popravi nastavitev. Poklic računovodje se bo v prihodnosti zagotovo precej spremenil. Umetna inteligenca bo imela velik vpliv na razvoj računovodstva. Čeprav nekateri napovedujejo, da bo računovodje nadomestila umetna inteligenca, temu ni povsem tako. Veliko nalog bo UI lahko opravila namesto računovodij, ne bo pa opravljala svetovalnih razgovorov, razlaganje zakonodaje, itd. Računovodje bodo postali bolj svetovalci, analitiki, bolj bodo vpeti v poslovanje, managerjem bodo posredovali informacije v realnem času. Če je v preteklosti veljalo, da računovodje obračajo stare številke, ki niso več aktualne, sedaj več temu ni tako.

Ključne besede

računovodja;računovodski delavci;digitalizacija;umetna inteligenca;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2021
Tipologija:	2.09 - Magistrsko delo
Organizacija:	UM EPF - Ekonomsko-poslovna fakulteta
Založnik:	[D. Kelenc]
UDK:	657:004.8
COBISS:	59590915
Št. ogledov:	563
Št. prenosov:	124
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	ǂThe ǂaccountant in 2031?
Sekundarni povzetek:	This master's thesis presents a view on the future of an accountant's profession and the factors that will change this profession. Accounting has changed a lot in recent years, and it is changing even faster with new technologies. This has brought certain advantages to accounting and positive changes. Business processes in companies are increasingly technologically advanced, new technologies allow us many things, and due to the fact that accounting is closely linked to all processes in a company, it had to adapt to novelties. The systems are increasingly automated, digitised, which saves time, reduces errors, increases productivity and efficiency in business processes. The expectations of owners and managers in companies, who want information about operations that used to be annual, semi-annual, quarterly, monthly in the past, which is not enough nowadays, have also increased, and it will be necessary to switch to real-time accounting when important information is already available on a weekly or daily basis. With such expectations, the accounting profession changes greatly and requires accountants to adapt to this, as otherwise they risk their very existence. Accountants will have to become increasingly familiar with information technology as they participate in the creation of new intelligent, automated accounting systems. Once the accounting information systems are highly digitised, there will be no more tedious recurring event tasks as the system will be automated, but additional internal controls will be required to eliminate errors and correct the setting if the system commits a mistake. The profession of accountant will certainly change considerably in the future. Artificial intelligence will have a major impact on the development of accounting profession. Although some predict that accountants will be replaced by artificial intelligence, this is not entirely the case. Many tasks will be performed by the AI instead of accountants, but AI will not be able to conduct consultative interviews, interpret legislation, etc. Accountants will become more similar to consultants, analysts, they will be more involved in business, they will provide real-time information to managers. If in the past accountants used to use old numbers that are no longer current, this is no longer the case.
Sekundarne ključne besede:	accounting;digitalisation;artificial intelligence;
Vrsta dela (COBISS):	Magistrsko delo/naloga
Komentar na gradivo:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani:	III, 78 str.
ID:	12374201