| Abstract [eng] |
There is no doubt that the new information technologies will affect all sectors and professions in the future, including accountants. However, majority of the qualified and experienced accountants have no time to think about their work being unnecessary in the near future. Throughout the world there is a lack of research on the perspective of an accountant, now that the very rapidly expanding business management systems and other technologies perform more and more functions of an accountant or at least help with them, and they do it faster and more reliable. The object of this research: the professional perspective of an accountant. The goal of the research - to examine the benefits/damage of the technological innovation on the professional perspectives of an accountant in Lithuania. Tasks of the research: 1. Perform a analysis of the current situation also a forecast for the future. 2. Analyze the research related to ERP systems and the influence of other new technologies on the profession of an accountant. 3. Develop a technique for the research on accountants that are working or are planning to start working in Lithuania, their personal insights on challenges and perspectives of their profession. 4. Examine the impact of the ERP system and other technological innovation on the professional perspectives of an accountant in Lithuania. There is not that much literature on this research. However in the literature that is presented in this work, states that change is inevitable in the accountant's job. Scientific literature also states that the accountant must always improve and study to go toe to toe with the technologies. In the future, the accountant has a clear potential to be a big influence when it comes to technological solutions. He may become an adviser when it comes to technological solutions or might even become the leader of the team responsible for the technical innovations. Results of the reconnaissance research that was done in Lithuania, show that accountants devote enough focus to knowing the latest information technologies. Although the superiors still are not willing to discuss the installation of new technologies with them. Also, in accordance to the conducted analysis, we can state that the main necessary skills of an accounting specialist, that would guarantee success, are as follows: ability to adjust to the changing needs of the business, the skills of analyzing data, interpretation, technological and IT skills, professional experience. From the survey of asking respondents to evaluate the perspectives of their current professions we can assume that the specialists that take higher category position at work are not concerned about the future or feel just a tiny threat. That shows that at least for now high qualification specialists are not going to be changed by technology. |
