Un aperçu du paysage innovant de la profession comptable du point de vue des futurs comptables (notice n° 1587633)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03587cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20251228061538.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Dermarkar, Simon |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Un aperçu du paysage innovant de la profession comptable du point de vue des futurs comptables |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2024.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 88 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Current entrants to the accounting profession confront the increasing influences of digitalization on the profession, yet how these entrants perceive such trends is little understood. Based on 42 interviews with final-year accounting students at a North American university, this study delves into the perceptions and attitudes of future accountants toward the technological developments unfolding in the profession they aspire to join. Our findings hold significance for accounting practitioners and educators, shedding light on students’ awareness of the technological shifts in the profession and their enthusiasm for these changes. Despite expressing concerns about their accounting education and professional training, the prospective accountants in our study exhibit self-efficacy beliefs in their technological skills. They see technology playing a pivotal role in making accounting a more appealing specialization, emphasizing value-added tasks. By examining prospective accountants’ underlying views on the profession amidst digital transformation, our study offers valuable insights that could be leveraged to enhance interest and retention in the accounting field. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Les jeunes comptables qui entament aujourd’hui leur carrière sont confrontés à l’influence croissante du numérique sur la profession comptable, mais le regard qu’ils portent sur cette évolution est peu connu. À partir de 42 entretiens menés auprès d’étudiants en dernière année de comptabilité d’une université nord-américaine, notre enquête examine les perceptions et les attitudes des futurs comptables à l’égard des évolutions technologiques qui traversent le métier auquel ils aspirent. Nos résultats présentent un intérêt pour les praticiens et les enseignants du domaine car ils montrent que les étudiants sont conscients des changements technologiques qui ont cours dans la profession et qu’ils font preuve d’enthousiasme à leur égard. Bien que les futurs comptables de notre étude expriment des réserves quant à leur formation universitaire et professionnelle, ils croient en leurs capacités à maîtriser les outils technologiques. De leur point de vue, la technologie contribue de manière déterminante à rendre la filière comptable plus attractive, car elle valorise des tâches à haute valeur ajoutée. En examinant les points de vue des futurs comptables sur la profession à l’heure de la transformation numérique, notre étude ouvre des pistes susceptibles de renforcer l’attractivité et la rétention dans le champ de la comptabilité. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Études en comptabilité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Génération Z |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Profession comptable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Sentiment d’efficacité personnelle |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Technologies |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Accounting education |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Accounting profession |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Generation Z |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Self-efficacy |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Technologies |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Hazgui, Mouna |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Baudot, Lisa |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 30 | 4 | 2024-11-21 | p. 15-52 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2024-4-page-15?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2024-4-page-15?lang=fr&redirect-ssocas=7080</a> |
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