THE DIGITALIZATION IN ACCOUNTING EDUCATION IN THE UNIVERSITIES – CHALLENGES AND PROBLEMS
DOI:
https://doi.org/10.18623/rvd.v23.6731Keywords:
Digitalization, New Teaching Methods, Accounting Education, Higher Education, Universities, JEL: A2, I2, M2Abstract
Digitalization of the global economic processes has had a great impact on the digitalization of higher education. However, globalization of business, stronger regulations and numerous technological solutions and innovations are not bypassing the accounting education either. Digitalization in the field of accounting has generated a series of changes both in the educational process and in terms of practical activity. An important point that creates competitive advantages for universities is the integration of science and education. Challenges for the accounting education are reflected in the need for rapid adaptation and transformation of training practice and education processes without abandoning away from basic accounting rules and principles. Accounting education should consider the competencies required in the digital era that must be included .in the curriculum. Significant opportunities and challenges emerge from digital disruption and rapid technological development. The aim of this paper is to analyse and systematize the key challenges that digitalization brings for the accounting education in higher education. Research is based on the review of relevant and available professional and academic literature. The methodology used is based on general scientific methods of scientific knowledge - analysis, synthesis, induction and deduction. According to the author, technological changes are having an increasingly a large impact on industry development in the digital era. The main findings of the study indicate that only 20% of teachers currently use innovative teaching methods by applying the digitalization process. In this regard, it is necessary to develop a strategic plan with concrete measures for the introduction of innovative and interactive techniques in the teaching of accounting. In accounting education, various simulation models and workshops should be included, and not only multimedia should be used.
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