| Abstract [eng] |
Nowadays it is important to understand the possibility of using data, which is growing very fast. Businessmen have to review all the possible utilization prospects for the modernization of business and the maximum benefits for the company. Moreover, accountant has to find out the possibilities of using this data in accounting too. Scientists are discussing that accounting profession will change in near future. It is providing that business professionals will have to take a lot of additional responsibilities, new tasks in the future, and will need more professional knowledge and competence. However, it is important to find a starting point, a place to initiate the change to ensure that the entire circuit of business will go on without errors and damages. Therefore, it is necessary to determine if accounting specialists are ready to accept new challenges and prepare for them. The Object of Research – Big Data influence on preparation of accounting professionals in Lithuanian and Latvian higher education schools. The purpose of research – to study Big Data influence on preparation of accounting professionals in Lithuanian and Latvian higher education schools. Tasks – it is necessary to investigate Big Data influence to accounting and prepare a literature review of Big Data in accounting. After that the methodology for research of Big Data influence on preparation of accounting specialists in Lithuaninan and Latvian higher education schools is prepared. The results of research is presented after that and everything sums up on conclusion. Findings – accountants have to learn to work with more tools, prepare reports faster, prepare forecasts. Literature review showed that accountants need to learn to work not only with structured data but also with unstructured data, to analyse and classify them. The questionnaire showed that 76 per cent of students are planning to work in accounting in Lithuania and Latvia, while research of Özkürkҫüler, Burak Ceran, ir Ortakarpuz (2014) showed only 45 per cent. Moreover Chi-square analysis showed that students who are studying in Universities believe more in potencial of Big Data that students in Colleage. |
