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Digital economy and its influence on specialist training in the field of accounting and audit

Vol. 22, Iss. 4, APRIL 2019

Received: 25 December 2018

Received in revised form: 5 February 2019

Accepted: 25 February 2019

Available online: 15 April 2019

Subject Heading: INFORMATION SYSTEMS IN ACCOUNTING AND AUDITING

JEL Classification: A22, I23, M40, M41, O30

Pages: 464–480

https://doi.org/10.24891/ia.22.4.464

Soboleva G.V. Saint-Petersburg State University (SPbSU), St. Petersburg, Russian Federation
g.v.soboleva@ spbu.ru

https://orcid.org/0000-0002-0052-4504

Popova I.N. Saint Petersburg National Research University of Information Technologies, Mechanics and Optics (ITMO University), St. Petersburg, Russian Federation
instats@ya.ru

ORCID id: not available

Terent'eva T.O. Saint-Petersburg State University (SPbSU), St. Petersburg, Russian Federation
t.terenteva@spbu.ru

https://orcid.org/0000-0002-1343-2377

Subject This article explores the current state of the labor market and higher education in the accounting field in view of the advent of the latest digital technologies.
Objectives The article aims to determine the degree of conformity of requirements of professional environment and competencies formed during the training of personnel for the accounting sector in higher educational institutions of the Russian Federation.
Methods For the study, we used the methods of statistical analysis, a sampling analysis, and the sampling questionnaire technique.
Results The article shows certain distribution of skills expected by the employer from applicants within the framework of the market model. The results of questioning of senior-year students testify to current absence of qualitative changes in labor market. The professional use of digital technology is still not implemented in the learning process in a full-fledged manner.
Conclusions The current changes in the state of the labor market in the accounting coincide with the general fluctuations of the market. Currently, most of requirements for accounting professionals do not imply the latest technologies use when performing the work. Educational processes in the Russian universities correspond to the potential requirements of the market, which is still not receptive to new technologies.

Keywords: accounting, competencies, education, labor market, digital economy

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