Open AccessTHEORETICAL ASPECTS OF THE FORMATION OF ACCOUNTANT’S PROFESSIONAL COMPETENCE IN WORKING ENVIRONMENT
Author(s) -
Irena Beinarovica-Litvinova,
Līga Danilāne
Publication year - 2021
Publication title -
sabiedrība, integrācija, izglītība/sabiedrība. integrācija. izglītība/society. integration. education
Language(s) - English
Resource type - Journals
eISSN - 2256-0629
pISSN - 1691-5887
DOI - 10.17770/sie2021vol4.6160
Subject(s) - accounting , competence (human resources) , audit , foreign language , business , entrepreneurship , psychology , management , pedagogy , economics , finance
The last few years have seen significant changes in the world economy and by extension in accounting. Modern accountants have an important role in global entrepreneurship. As a result, the majority of employers prefer candidates with advanced accounting or auditing experience, knowledge of IT, including accounting and internal audit software, and good foreign language skills. The article contains an analysis of the content and components of the professional competence of accountants working in Latvia. The theoretical review is based on the information gathered and analysed from open sources and scientific databases.