MEĐUSOBNA VEZA IZMEĐU ZNANJA I VEŠTINA NEOPHODNIH ČETVRTOJ INDUSTRIJSKOJ REVOLUCIJI I RAČUNOVODSTVENOJ PRAKSI

„ZNANJE ili veštine“ ili „Znanje i veštine“ : tematski zbornik nacionalnog značaja (str. 27-37)

AUTHOR(S) / AUTOR(I): Goran Dašić , Ana Anufrijev

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DOI: 10.46793/Znanje25.27D

ABSTRACT / SAŽETAK:

Rad istražuje međusobnu vezu između znanja i veština neophodnih u kontekstu četvrte industrijske revolucije i računovodstvene profesije. Četvrta industrijska revolucija karakteriše se brzim napretkom tehnologije, uključujući veštačku inteligenciju, automatizaciju, internet tokove i velike podatke, što direktno utiče na evoluciju računovodstvenih praksi. Kroz analizu uticaja ovih tehnoloških inovacija na računovodstvo, istražuje se kako se tradicionalne uloge računovođa transformišu, naglašavajući potrebu za novim znanjima i veštinama. Konačno, analizira se kako ova transformacija utiče na ulogu računovodstvene profesije u pružanju dodatne vrednosti organizacijama u dinamičnom poslovnom okruženju.

KEYWORDS / KLJUČNE REČI:

Tehnološki razvoj, učinak inovacija na veštine, računovodstvena praksa

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