In this article
In the field of accounting training, a project to introduce modern technologies must take into account the fact that there are several actors involved.
Government institutions
Training will be part of an institutional context. There are overning bodies, that establish the content of the different courses, the criteria for access, the methods and times of teaching and the criteria for obtaining a diploma.
These institutions can facilitate the introduction of IT tools in several ways:
- Make the use of new technologies in teaching possible.
Very often study programs are still tied to textbooks or exercises that do not provide for the possibility of using computers. - Create curricula that specifically provide for the use of IT tools.
In this case, the use of the software is made mandatory. General guidelines and an evaluation on how to proceed should also be put in place by the institution. - Allowing for exercises and practical exams to be done with the use of computer systems.
If the exam rules stipulate that they are to be performed manually only, the students will have to be trained mainly on the performance of manual tasks. This renders the use of computers very difficult.
Institutions must ensure that pupils can take exams with electronic tools. In this case it may be useful to provide indications on some legal aspects and in particular, to ensure that the work done by the student is truly verifiable. This can be achieved by using programs that make files or audit files available, that allow you to export all the work carried out as a total file, in order to facilitate the correction and to keep track of the work done in any event of dispute. - Promote the instruction of trainers.
Introducing new technologies requires adequate training of trainers. It will prove useful to provide for courses that allow teachers to be prepared. - Promote the creation of common training material.
It is useful to ensure that schools, teachers and pupils can have training material available in digital format.
The schools
Depending on their situation, educational institutions dispose of more or less autonomy in their area. They obviously play an important role, as they are responsible for organizing teaching in schools and introducing new technologies in a uniform way. The same considerations apply to institutions.
Schools are also responsible for the technological infrastructure. They must ensure that the necessary technological and connectivity means is provided to the teachers, classes and students.
As in other training areas, it is likely that evolution trends towards each student owning their proper computer, tablet or smartphone available to learn how to use a program, to carry out exercises and exams. The school must obviously create the logistical and legal preconditions for this to happen in the best possible way.
The teachers
They are obviously the most important link in the evolution towards the use of software in the accounting field. Each teacher, must adapt the teaching according to the situation so that the IT tools can be put to their their best possible use.
Teachers are already under a lot of pressure, so it is important that the use of new technologies does not increase their workload, but rather becomes an element that will help them to do the job better and faster. In this context, it is obviously very useful that the teacher has e-learning platforms available to facilitate interaction with the students.
The teacher must therefore have a proficient knowledge of IT tools in order to offer a better support to the students. Exercises, homework and exams will have to be managed, so that they can be performed directly on the computer. This can represent a big challenge.
The students
Today's students are used to new technologies and generally adapt to the use of IT tools well. They will have to have their own IT tool to use as a support to install the accounting software and learn how to use it in a way that is convenient to them.
The parents
Parents generally accept the fact that their children are directed towards using modern electronic tools very willingly, because they know that this will be an important requirement for finding a job.
They are the ones who finance the purchase of the students' personal tools and should possibly be informed in time about the requirements that are needed, to allow them to anticipate or guide them with their purchases.
The companies
Training must prepare students for the modern labour market. A collaboration, with an eye on the needs of companies and to the obligations and subjugations, is therefore indispensable.
Professional accounting associations
In many countries, professional accounting associations contribute to the establishment of the criteria for carrying out the profession. They are the ones who, in direct contact with businesses and tax authorities, have a vision of the dynamics prevailing in the sector.
It is useful to involve them in the process so that they can contribute ideas for improvement, not only in the field of academic education, but also in that of accounting technicians, which very often represents the first step towards the profession of accountant.