Which accountants will be replaced by robots? Three types of accountants and their future. The future of the professions of accountants and auditors was discussed at the Higher School of Economics

The Ministry of Finance believes that accountants will no longer be needed in the next two to three years. Officials attribute their disappearance from the market to the introduction of electronic document management. Accountants themselves and their managers hold the opposite opinion.

First Deputy Minister of Finance of Russia Tatyana Nesterenko suggested at the Moscow Financial Forum that the accounting profession will gradually disappear from the Russian market. The official is confident that the need for accountants will disappear, both for government agencies and commercial organizations, due to the fact that paper documents will be replaced by electronic ones.

Accountants are expensive

The Deputy Minister noted that there is currently an oversupply of accountants in the Russian labor market. And the rapid growth of technology development will make it possible to replace human labor with computer work. Organizations and government agencies are massively switching to electronic document management, so soon accountants will be replaced by robots.

Currently, according to the official, maintaining accountants in the public sector in Russia as a whole costs the budget 1 trillion rubles annually. The staff of government institutions and organizations consists of about 1.1 million people. Reducing the number of these employees to 600 thousand people will allow the budget to save significant funds. Nesterenko believes this is possible with a complete abandonment of paper documents.

And if in the public sector her plans can somehow be justified, commercial organizations, which also incur significant labor costs for accountants, are clearly not ready to give them up yet. Moreover, the need for accounting help arises even among individual entrepreneurs using special tax regimes. The constant updating of existing reporting forms and the emergence of new reports forces businessmen to resort to the help of professionals, since only competent tax and accounting management can protect them from millions in fines. Since the tax service is apparently not yet aware of the Ministry of Finance’s plans to cut accountants.

Our service is both dangerous and difficult...

Doctors consider the accounting profession one of the most harmful to health. Sedentary work in an office at a computer for many hours a day leads accounting workers to back pain, decreased vision and obesity. In addition, accountants are more likely than other colleagues to be subject to stress, because they are the ones who most often come to with checks from the fiscal authorities, and they are the ones who accrue wages and bonuses to other employees. Also, accountants do not have the opportunity to go on vacation when it suits them, since their work schedule is tied to the organization’s reporting schedule. True, as long as their managers are willing to pay them wages for this, and if an experienced accountant considers himself unfairly deprived, it will not be difficult for him to find a new job for himself.

Russian organization "Agency for Strategic Initiatives" (ASI) together with the Moscow School SKOLKOVOpresented updated atlas of professions of the future. the site has selected 15 of the most interesting and unusual professions that are predicted to appear in the next 10-20 years.

As part of the large-scale study “Foresight of Competencies 2030”, the creators of the atlas identified 19 fast-growing and new sectors of the economy in which unusual professions may appear. All specialties are divided into two lists: those that will appear before 2020 and will be in demand “tomorrow”, and those that will be needed by people of the future with favorable technological development of the world.

Architect of living systems, after 2020

It is expected that after 2020 it will begin active development biotechnology, and one of the most interesting, in our opinion, specialties may be “Architecture of Living Systems”.

A person who chooses this profession will be faced with the creation of closed-cycle technologies using genetically modified organisms (for example, bioreactors or food farms in urban environments).

If you are interested in a career in this industry, then get ready to learn not only biology, but also programming, principles lean manufacturing, not to mention several foreign languages.

Genetic consultant, until 2020

Perhaps by 2020 work book Some people will have the entry “genetic counselor.” It is believed that this specialist will conduct a primary and planned genetic analysis of the patient, process the data obtained and make recommendations on a further treatment regimen.

The creators of the album indicate that when choosing this profession, knowledge of programming, systems engineering skills and the ability to work with clients will not interfere.

Cyber ​​prosthetics specialist, after 2020

Looks like the future is from a computer Deus games Ex is closer than we think. Gradually, prosthetics are reaching new level.

We have already written about a device that restores the ability to see for the blind, or about a bionic hand that has tactile senses. This development of medical technologies will lead to the fact that in the coming years there will be specialists in the development of cyber prostheses and their implantation in humans.

To obtain such a specialty, you need to at least graduate from a medical university and master programming, as well as be able to communicate with clients and know foreign language.

City farmer, after 2020

The catalog's authors assume that in the coming decades food will be grown on the walls and roofs of skyscrapers, which means that specialists in designing green areas on buildings will be needed.

In addition to knowledge in biology and architecture, these workers will also need programming and project management skills.

Designer of virtual worlds, after 2020

Computer entertainment, according to the compilers of the catalogue, in the future will go much further than the level of games: whole virtual worlds with its own laws of nature, philosophy, economics and architecture.

The people who will create these worlds seem to have a very interesting job- you will need to think through every detail from gravity to smells. To join the ranks of “world designers,” you should now think about studying computer science, languages, and the arts.

Space tourism manager, after 2020

If astronautics does become a form of tourism (and recent flight attempts give hope for this), many “extraplanetary” vacancies will immediately appear. The space tourism manager will develop programs for travelers and accompany them on their trips. This non-office job requires communication skills and aviation education.

Game teacher, after 2020

A teacher who simply gives a program is a profession that is gradually becoming obsolete. According to experts, the schools of the future will have game teachers who will teach children through games. To get such a job, you will need not only a pedagogical education, but also a creative approach.

Mind fitness trainer, after 2020

Memory and concentration can be developed in the same way as the muscles of the body. Therefore, in the near future there will be trainers for cognitive abilities. They will develop individual programs to increase reading and counting speed, improve memory and attention, taking into account individual characteristics client.

Pedagogical education is suitable as a basic education; project management skills and systems thinking will also be beneficial.

Designer of neural interfaces for robot control, until 2020

The dream of boys of several generations may soon become a very real profession: in the next decade, specialists will appear in the design of robots with neural interfaces, that is, controlled by mental signals. Moreover, such robots will be used for both industrial and combat missions.

The main thing in such work is technical education with an emphasis on automated systems and the ability to work with people.

Architect of transmedia products, until 2020

The same characters appear first in a game, then in a film series, and then in a toy series. They control the appearance of heroes on different sites and plot twists too. special people, and this profession is considered very promising.

For such work you need a humanities education; creative abilities will be a big plus.

Cosmogeologist, after 2020

We can’t yet dream of apple trees on Mars, but extracting minerals outside the Earth is a very likely prospect. Look for expensive resources from others celestial bodies there will be cosmogeologists.

To do this, they will need aerospace education and skills to work in conditions of uncertainty.

Crowdsourcing specialist for social issues, until 2020

People are ready to raise money for the treatment of other people's children or the crazy ideas of inventors - so why not donate to a playground in the yard or an amusement park for the city? This shortcoming will be addressed by crowdsourcing specialists in the future.

Education does not play a decisive role in such work (but you can start with economics or management); useful skills will be the ability to communicate with people and manage projects.

Time broker, until 2020

Nowadays, more and more specialists work remotely or in free employment mode. Time brokers, according to experts, will “sell” the time of such employees. Of the special skills, such a broker will only need the ability to communicate, and economic or business education will be suitable as a basic education.

True, if we look into the more distant future, the specialty of the time broker will disappear again after the advent of automated system hiring freelancers and calculating their working hours.

Trendwatcher, until 2020

The development of society and technology is accelerating every year, which means that companies will soon need people who follow global trends and their impact on business.

The Trend Watcher will benefit from economic education, knowledge of languages, and project management skills. True, in the more distant future, the ability to keep up with trends will become a necessary competency of every manager.

Moderator of user communities, until 2020

The list names one of the most important marketing professions for a future online community management specialist.

This person will gather users around the brand, establish feedback customers with the company and maintain customer loyalty - all with the help of the Internet. The only special skills that will be useful here are computer knowledge and the ability to communicate.

Professions that will disappear in the next twenty years

In addition to the list of new professions, the atlas also presents “retired professions” that should soon disappear from the labor market. According to the compilers, by 2020 accountants, librarians, travel agents, couriers and parking attendants will not be needed. After 2020, the professions of translator, logistician, system administrator, journalist, security guard, seamstress and waiter may also disappear.

The authors of the atlas are confident that those professions in which a person can be replaced by a robot or a computer program are becoming obsolete. Therefore, those types of activities where a machine is not able to displace a person will always remain in demand. These include the most creative jobs, where artistic and research skills are needed, as well as the lowest paid jobs, where it is cheaper to hire a worker than to make a robot.

Content
Introduction 3
1. History of the emergence and development of the accounting profession 5
1.1 Reasons for the emergence of the accounting profession 5
1.2 Requirements for an accountant and goals
participants in business processes 7
2. Current state and the future of the accountant profession 16
2.1 Levels of training of accounting personnel in the Russian Federation 16
2.2 Competencies and qualifications of accountants 19
2.3 Ethics of accountants 23
2.4 Problems of development of the accounting profession 27
Conclusion 31
Bibliography 33

Introduction
Some people believe that accounting is a highly technical specialty that can only be used and understood by professional accountants. In fact, almost everyone uses accounting in one form or another on a daily basis. Accounting is the art of interpreting, evaluating and summarizing the results of business activities. Whether you're paying your phone bill, writing a check, filing an income tax return, or managing a multinational corporation, you apply accounting concepts and deal with accounting information.
Accounting is often called the language of business. Terms such as “asset”, “liability”, “net income”, “ cash flow” and “stock return” are just a few examples of terms commonly used in the business world. Every investor, manager and analyst must have a clear understanding of accounting if he (or she) wants to work and communicate effectively in the business world.
The use of accounting information is not limited to the business world. Every individual is required to report their income and register payment of taxes. Often you simply need to provide this information to get a loan, credit card, or school scholarship. Governments, regions, cities and schools use accounting information as a basis for monitoring their own funds and their use. Accounting is also important for the successful functioning of the government, the implementation of social programs, and for the enterprise.
Relevance of the topic due to the fact that market relations determine the objective need to increase the role of accounting in enterprise management. To make operational and tactical decisions on enterprise management in a constantly changing market environment and developing competition among commodity producers, timely, reliable and analytical information is required.
In the new conditions, the enterprise has an increasing need to more actively use accounting in order to control and improve its work.
The role of accounting, which existed in a planned economy, was determined by the social nature of property, the needs of centralized economic management and was reduced mainly to identifying deviations from the prescribed models of economic behavior of enterprises. The main users of accounting information were line ministries and departments, as well as other government bodies (statistical, planning, etc.).
Accounting occupies one of the main places in the management system. It reflects regional processes of production, distribution and consumption, characterizes the financial condition of the enterprise, and serves as the basis for planning its activities.
Accounting not only reflects economic activity, but also influences it.
Accounting is the most important means systematic control over the safety of all farm assets, their correct use and the identification of additional reserves for reducing production costs.
Object of study– profession accountant.
Subject of study - profession accountant in modern society and her future.
Purpose given course work is the study of the accounting profession in modern society.
To achieve the goal set in the work, it is necessary to solve the following series tasks:

study the history of the emergence and development of the accounting profession;
consider the requirements for an accountant and the goals of participants in business processes;
study the levels of training of accounting personnel in the Russian Federation;
become familiar with the competencies and qualifications of accountants
study the problems of development of the accounting profession

The topic “The profession of accountant in modern society and its future” was studied using the following methods: analysis and synthesis, comparison, generalization.

History of the emergence and development of the accountant profession

1.1 Reasons for the emergence of the accounting profession

The development of accounting and the accounting profession itself is inextricably linked with the evolution of humanity itself, its relationship to all life processes, the emergence of trade exchange, trade not only in natural products and handicrafts, but also in services (the so-called intellectual property). Throughout the development of mankind, accounting has undergone certain changes in forms, additions to methods, and has been brought to a unified system of requirements and norms. Work related to accounting gradually became a special area of ​​activity. For quite a long time, the role of an accountant was reduced to counting and accounting for the property entrusted to him and, most often, as an executing registrar of some business affairs; hence one of the first names of an accountant - bookkeeper.
With the advent and development of technical progress, and, consequently, with the development of the economy, the role of the accountant began to change, characteristic of the development of market economics. The work of an accountant becomes more complex, necessary, creative, in-depth, and the results of this work greatly influence the financial position of not only this enterprise, but also society (the state) as a whole.
In the Russian Federation, during the reign of the totalitarian system, all accountant activities were strictly regulated by instructions and regulations of the Ministry of Finance. The role of the ministry was reduced to strict control over the safety of socialist property, determining the degree of fulfillment of planned indicators (which for a long time were indicators characterizing gross production volumes), strict implementation of instructions, and prohibiting any step aside from what was dictated from above.
The transition of our country to a new economic future, with the advent of private entrepreneurs and the further transition to market relations, significantly influenced the essence and specificity of the work of an accountant. The reformed economy has splashed out on accounting workers such concepts as; commerce, losses, profits, benefits and others. For a Soviet accountant, these concepts were abstract and existed only in theory applicable to the capitalist economic system, but now they have become everyday life and commonplace, without which it is difficult to do without and appeal in everyday work, especially since they have very specific consequences and results. The work of Russian accountants has become new stage(round) of life, their activities acquired quite clear outlines and acquired a new quality. The quality of creativity is, of course, not absolute, but less subject to the same numerous instructions and provisions as before. After the adoption of the new chart of accounts in 2001 and the Regulations on Accounting and Reporting, the weakening of state control over various types of economic activity, including accounting practices. In practice they are used various options accounting methods and operations within the framework of the new Regulations and Chart of Accounts. All this contributed to the development accounting policy, according to which the accountant has the opportunity to approach the work fruitfully and make it optimal in his opinion in accordance with the economic situation. Of course, this increased the accountant's responsibility for the accounting operations performed, but, on the other hand, it expanded the scope of his capabilities 1 .
More than ever in the history of our country, the formation of reliable and complete information about types and types economic activity. One of the sources of information is accounting, the data of which are the basis for calculating financial indicators. Maintaining accounting records requires proper organization and professionalism of the accountant. This can be achieved if there are at least two provisions:
relevant qualifications of an accountant;
relatively stable tax legislation.
In the current conditions, unstable and shaky economy, the responsibilities and importance of an accountant’s activities have changed. These changes are due to new requirements for it. An accountant must now not only record episodes of economic activity, he must become an economist - a high-class business executive capable of deciding and assessing the facts of the economic life of an enterprise; be able to offer options for getting out of difficult financial situations to the manager. In practice, to be the second person in the enterprise, and not, in fact, what he still is in many enterprises.
Entrepreneur, in to a greater extent than the state, is interested in a qualified accountant. This is explained by the fact that it is he who takes risks and is responsible for the results of his business with his material wealth, property, reputation and well-being. Therefore, the owner naturally tries to hire an accountant who is competent in accounting and supports his employer with practical and competent recommendations.
To raise his status, an accountant must be able to grasp the needs and tasks of the manager and contribute to their implementation. Some specialists have a higher professional bar due to their experience going through many levels of accounting. The concept of “chief accountant” at different enterprises has different job levels and responsibilities. In some of them, the chief accountant is a key administrator who helps in the management of almost all departments of the organization, and in others, especially small enterprises, such an accountant is slightly above the accountant who compiles the facts of business activities, mainly for the preparation and reporting of profits and losses.

1.2 Requirements for an accountant and the goals of participants in business processes

Since the economy of our country is constantly, albeit slowly, developing and improving, thanks to the experience of European and American countries, the requirements for accounting and to the accountant. An accountant, being a worker of mental, intellectual work, requiring from him comprehensive knowledge in many areas (such as law, economics, production, etc.) must always follow the path of improving the level of his profession, raising it with education and advanced training. The success of the development of accounting in our country in the context of the revival of a market economy depends on several significant points, and one of them is the formation of a professional accounting elite.
Over the course of 70 years of existence in Russia as a planned and regulated economy, accounting developed in isolation and did not take into account international trends. Over the past 10 years, many business transactions have appeared, the reflection of which in financial statements, as well as the procedure for their conduct in accounting, were not provided for. All this required serious changes in the regulatory framework of accounting.
Currently, accounting reform in Russia is carried out on the basis of the Accounting Reform Program in accordance with international financial reporting standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283.
The main goal of accounting reform is to bring the national accounting system into compliance with international financial reporting standards and the requirements of a market economy. In accordance with this goal, the main reform objectives have been identified:
- formation of a system of national accounting and reporting standards that ensure the usefulness of information for external users;
- ensuring that accounting reform in Russia is linked to the main trends;
- harmonization of standards at the international level;
- providing methodological assistance to organizations in understanding and implementing management accounting.
The regulatory and legal framework of accounting began to be rapidly restructured in accordance with accounting standards accepted in international practice. Accounting reform programs in accordance with International standards financial statements, Russian accounting regulations (standards) are being developed.
Russian accounting regulations (PBU) mainly take into account international trends and comply with international accounting principles.
Certification of professional accountants in Russia began in 1997 on the initiative of the Ministry of Finance of the Russian Federation after the approval by the Interdepartmental Commission for Reforming Accounting and Financial Reporting (IMC) of the Regulations on the Certification of Professional Accountants and the Program for the Training and Certification of Professional Accountants.
Certification of professional accountants has the following goals:
- increase the level of knowledge of accountants;
- change the mentality of the accountant;
- determine the qualification requirements for the chief accountant and, by certifying him for compliance with these requirements, select those who are worthy, receive the title of professional accountant and become Full Members of the IPB of Russia.
The first goal - to increase the level of knowledge of an accountant - is based on the fact that during the transition of the Russian economy to market relations, the requirements for knowledge that economists, including chief accountants of organizations, must have have changed dramatically.
All this determined one of the goals of the accounting reform - to bring the level of knowledge of accountants into line with the requirements of modern economic relations of business entities."
The second goal is to change the accountant's mentality. The accounting mentality that developed during the Soviet period was formed over many years, and it is difficult to hope that the existing generation of accountants will be able to completely overcome its consequences.
In a planned-regulated economy, an accountant performed the functions of a state controller and was the state's plenipotentiary representative at the enterprise. He was obliged to monitor the correct and scrupulous implementation of all state requirements for maintaining accounting records in the organization. The main task of the chief accountant was to submit reports on state-approved forms to all predetermined authorities. Enterprise reporting was used mainly to manage the country's enterprises at the macro level. It went to ministries and departments to manage organizations at the sectoral level, and to the State Planning Committee, State Statistics Committee, Ministry of Finance, etc. for management at regional and state levels.
Accounting information for management purposes at the enterprise level, despite numerous attempts, has been underutilized. For these purposes, enterprises kept operational (operational and technical) records. There was a double standard: financial statements had to show the situation in the enterprise in the best (positive) light; operational accounting was supposed to provide information to all services of the enterprise for the current management of the enterprise. The bonuses paid by the head of the enterprise at the end of the reporting periods depended on how the plan performance indicators were shown in the reporting. The better an accountant could “do” reporting, the more valued he was. By the way, automated enterprise management systems (EMS), which were actively developed in the 70s, were poorly implemented, including due to discrepancies in accounting and operational-technical information. The unified primary documentation used in automated control systems for various functional subsystems, including the “Accounting” subsystems, did not allow embellishing the enterprise’s reporting 2 .
The position of the chief accountant in the organization was ambiguous. He had a double subordination. On the one hand, he was a state controller in the organization, on the other, he was subordinate to the director. The director of the organization could appoint and remove the chief accountant only in agreement with a higher authority (ministry or department). All financial documents, contracts, etc. were valid only if signed by the director and chief accountant of the organization. There was a whole procedure for approving documents when there were differences in the views of the director and the chief accountant.
At the same time, the chief accountant was a member of the team, and not only the material well-being of the enterprise management and the entire team, but also his personal well-being depended on his decision. If the reporting indicators were good, the chief accountant, like the entire management, received bonuses. The chief accountant in the organization enjoyed all the benefits that could be received (provision of apartments, dachas, land plots, vouchers, etc.).
Thus, the chief accountant of the organization found himself, figuratively speaking, between a rock and a hard place. This determined the birth of the new Soviet-style accountant. Hence the lack of initiative and thoughtless execution of orders (instructions, directions, etc.) coming from higher authorities.
One of the main tasks of the chief accountant and his staff - ensuring the safety of property - was constantly monitored by the control and audit apparatus of the line ministry or the Ministry of Finance of the Russian Federation. The same apparatus controlled the unconditional execution of instructions and instructions from higher authorities. Any deviations from them, even rationalization ones, were not welcomed. Most accountants of organizations had no idea for what purposes reporting indicators were formed and how they were used.
At the same time, the life of the organization and the management often required the chief accountant to perform operations not provided for in the instructions or contrary to existing instructions. Refusal to comply with them placed the accountant outside the team and caused many conflict situations.
Many chief accountants tried to solve the problems of the enterprise contrary to the instructions of higher authorities. Often, chief accountants knowingly or unknowingly covered up the theft of social property. In the 40s and 50s of the last century, chief accountants of enterprises were held accountable in 50% of criminal cases. Such hopelessness and the inability to prevent the negative consequences of decision-making forced many highly qualified chief accountants to leave the profession. And if before the revolution the profession of the chief accountant was revered, he was one of the most highly paid and respected people in the enterprise, then after the revolution (especially after the Great Patriotic War) the profession of accountant turned into the most unpopular and least paid. The word “accountant” became a household word and embodied the worst in the bureaucracy. In the Soviet Union, the accounting profession became predominantly female. Up to 90% of chief accountants of enterprises were practitioners and had secondary education or no education.
The restructuring of the economy to market relations and the adoption by the state of a reference point to International Financial Reporting Standards required the revival of the accounting profession. In the new conditions, the chief accountant at the enterprise has become one of the leading specialists. The financial well-being of the enterprise depends on it. He represents the company in tax and other fiscal authorities of the state. Correctly compiled financial statements of an organization are the basis for attracting investments and loans. The well-being of the organization, including the size of the tax burden, often depends on the level of knowledge of the chief accountant.
All this led to a change in the status of the accountant, both at the legislative level and at the level of relations with shareholders, management and other team members.
In accordance with Federal law“On Accounting” dated November 21, 1996 N 129-FZ, all “responsibility for organizing accounting in organizations and compliance with the law when carrying out business transactions lies with the heads of organizations.”
Thus, an accountant in organizations becomes an ordinary hired employee and reports, is appointed, and is dismissed directly by the manager.
Over the 10 years of perestroika, the attitude towards the accounting profession has radically changed, both in organizations and in society as a whole. Today, the chief accountant in an organization occupies one of the leading positions, and faculties for training accounting personnel are becoming the most popular.
At the same time, the accountant’s mentality that developed over 70 years of Soviet power remained unchanged. He still waits for instructions from above and strictly obeys all (even illegal) orders of fiscal and other authorities 3 .
Today, the style of writing accounting regulations has completely changed. If earlier instructional materials were concise and prescriptive in nature, now accounting provisions are trying to convey not the letter, but the spirit of the law. Hence some vagueness and their descriptive nature. All this requires the accountant not to blindly carry out, but to understand the meaning of the decisions contained in the accounting regulations and interpret their implementation in accordance with the spirit inherent in them.
The third purpose of certification of professional accountants is to determine the qualification requirements for the chief accountant and select those who meet them.
The first stage of training professional accountants, which aimed to select professionals from those already available and identify those who can be trusted to sign financial statements in organizations where an audit must be carried out, has practically been completed. Thus, according to the State Statistics Committee, joint stock companies open type and other organizations where auditing is mandatory and where the chief accountants must be certified professional accountants, there are about 150 thousand organizations. As of August 1, 2002, more than 120 thousand professional accountants have been trained in the system of training and certification of professional accountants carried out by the IPB of Russia.
Considering that currently about 400 educational and methodological centers (TMCs) accredited by the IPB of Russia are engaged in the training of professional accountants, and certification of 2000 - 3000 accountants is carried out per month, then we can expect that the first stage of retraining of accounting personnel will be in the near future completed.
It should be noted that training professional accountants, even according to a simplified program, is quite a labor-intensive and difficult task. However, the state is interested in ensuring that chief accountants undergo appropriate training and certification.
So, in the reports for 1999 - 2000. the number of the certificate of the professional accountant who prepared this report was indicated. Although this entry, before the adoption of the Federal Law “On Accounting,” was of a recommendatory nature and any accountant had the right to sign the report, it nevertheless encouraged chief accountants to undergo retraining and be certified as a professional accountant.
A number of regions of the country (for example, Tatarstan) and the remaining ministries and departments (for example, Tsentrosoyuz) decided on the need for complete retraining of accounting personnel according to the IPB system of Russia.
Along with certification, a member of the IPB of Russia, a professional accountant is obliged to maintain his knowledge at a high professional level.
In accordance with the Regulations on the certification of Associate Members of the IPB of Russia, approved by the Ministry of Finance of the Russian Federation (Minutes No. 4 of April 18, 2001), the qualification certificate received by a professional accountant is valid for five years.
To extend its validity period, the holder of a qualification certificate must be an active member of the IPB of Russia, as well as complete a refresher course of at least 40 hours per year in accordance with the rules approved by the IPB of Russia.
Certification of professional accountants has been carried out for more than five years.
Advanced training of a professional accountant begins with the decision to obtain the status of a professional accountant and become a member of the IPB of Russia.
It should be noted that an accountant, especially a chief accountant, is a profession that requires continuous training. An accountant at an enterprise is one of the few specialists who is responsible for the correct application of legislative acts in practice.
An accountant must know tax and labor legislation, the Civil Code of the Russian Federation and much more. Now, when the process of improving legislation in Russia is underway in connection with the transition to international standards, the accountant is obliged to study all innovations especially carefully and scrupulously. It is especially difficult for an accountant at enterprises where there are neither legal nor economic services.
This indicates that the higher education received by an accountant at a university in itself does not guarantee his competence. That is why in almost all countries with developed market economies the status of “professional accountant” exists.
Professional accountants are called differently in different countries, for example in England - chartered accountants, in France - expert accountants. In Russia before the revolution, there were chartered accountants. The essence of these names is the same: confirmation of one’s competence, giving the accountant the right to practice his profession and guaranteeing shareholders, enterprise management and, ultimately, the state, qualified application of legislation in practice.
During the existence of the Soviet Union in a planned-regulated economy, ministries and departments were involved in improving the qualifications of accountants. They brought all new regulations to the attention of enterprises, interpreted them, and constantly conducted advanced training courses. There was also a fairly strict system of control over the correct application of regulatory documents in practice.
Currently, the system of advanced training for accountants adopted in the Soviet Union has practically collapsed. At the same time, the dramatic changes taking place in the country's economy and the constant updating of legislation require the accountant to constantly improve his qualifications. These functions were taken over by the system of certification of accountants.
The main purpose of continuing education for professional accountants is “to provide assurance to society that professional accountants have special knowledge and professional skills necessary to provide the services they undertake to provide”, therefore, a professional accountant is obliged to “maintain and improve the level of specialized knowledge and professional skills.” The system of professional development should help the accountant understand economic processes, apply new methods in his work, and also fulfill the duties assigned to him, taking into account the requirements placed on them 4.
Accounting positions can be divided into several parts. The two general classifications are public and private accounting. Public accountants are those who serve the general population and are paid for their work, just like doctors and lawyers do their work. These include audit work, revenue planning systems, management training and consulting. These specialized services will be described below. Private accountants work in a specific area of ​​business, such as the local store, McDonald's restaurants, Kodak, educational institutions and government organizations that also employ private accountants. The chief accountant usually has the responsibilities of a controller and a financial director. Regardless of the position, this person has the status of vice president.
Some public accountants band together and work together within the same firm. Most public accounting firms are called Certified Public Accounting Firms (CPAFs).
Because most of their employees are professionals and have the appropriate certificates.

Current state and future of the accountant profession

2.1. Levels of training of accounting personnel in the Russian Federation
Currently, in the context of the transition to market economy, the accounting profession has become quite prestigious and relatively highly paid. Ministry of General and vocational education taking into account international standards, it has developed state educational standards for professional higher education, including in the specialty “Accounting and Auditing”. The educational standard for this specialty includes four cycles of disciplines: humanitarian, socio-economic, general professional and special. The study of special disciplines is devoted to Special attention, for which the largest number of hours are allocated (more than 35%). This makes it possible to study accounting in detail (in enterprises, commercial banks, budgetary organizations, organizations of foreign economic activity), economic analysis, audit, taxation, enterprise finance, automated information technologies in accounting, economic analysis and audit, as well as devote enough time to economics, law, mathematics, statistics, management, behavioral science.
An accountant must be able to use economic and mathematical methods, models and modern technical management tools; conduct scientific research in the specialty profile; process and analyze the results obtained; possess rational methods of searching and using economic information. Deep Cognition Professional disciplines combined with practical skills provide highly qualified accountants. It should be noted that an experienced accountant will always be able to successfully work as an economist, analyst, banker and financier.
The powerful development of the Russian economy has created a huge demand for accountants, and demand creates supply. The whole country, and especially the capitals, was covered with a network of courses that quickly trained an entire army of accountants of various qualifications.
In the context of the transition to market relations, accountants specialize in four areas.
etc.................

What will the accounting of the future be like? I see her quite clearly. But before I present my visions, let's agree on the necessary conventions:

• Firstly, exclusively non-cash monetary circulation is assumed. Does anyone have any doubts that cashless transactions will sooner or later replace cash?
• secondly, the widespread use of computer technology is assumed,
• thirdly, I omit the complexities of implementation and use, including technical, geographical and political, and consider only the methodological consequences of computer accounting.

What will she be like? What does the future hold for accountants?

Registration of transactions

Need I say that accounting will become completely computer-based?! Completely means in this case completely, and not a quarter or half, as now.

Fully computerized accounting is accounting:

• First of all, without paper documentation. Because – what kind of paper documentation does computer accounting require?! It's funny to even talk about it. Only electronic documents - in the form of records in databases - and no paper;
• accounting, in which a transaction is considered completed at the moment of its electronic registration.

Let us dwell on the second in more detail: the point is unusual, but extremely important for understanding the future accounting methodology.

If we abandon paper documentation, how should transactions be recorded? By using electronic documents, of course, which actually means: records in registration databases. In paper-based records management, a document is first drawn up indicating the transaction has been completed, then the document is registered in the database. With electronic records management, there is no paper document: the very fact of registration in the database - certified, of course, by the appropriate digital signatures - is evidence of the transaction. Now, if we want to receive a paper document in our hands, we can print it out, but the confirmation of the transaction will not be paper, as before, but the corresponding entry in the database. The difference is obvious and huge.

Just don’t say that a transaction cannot always be registered electronically: we agreed in advance about the abundance of technology, by which we mean:

• computers,
• where the use of computers is impractical, special terminals are used.

Firm employees make transactions using computers.

What is a deal? A transaction, if we ignore the legal side of the issue, is a certain economic action carried out by mutual agreement of the parties. Automated transaction registration requires identification of the parties and confirmation of their mutual consent. Another standard contract, of course, without it no automation is possible: it’s impossible to imagine an automatic machine with an unlimited set of functions?! This means it's about freedom entrepreneurial activity you will have to forget: the list of possible business transactions will be as wide as possible, but limited.

There are many employees at the enterprise, each with their own rights and responsibilities. It is obvious that, within the framework of general office work, it will be necessary to establish the rights and obligations of each of the employees: in the aspects that interest us, this is just the opportunity to dispose of certain material assets. Thus, in addition to identification, when making a transaction, the rights of the enterprise employee to perform a particular business operation must be confirmed. This is not news for IT specialists, of course.

This concerns the functioning of enterprises. And ordinary citizens will be able, in addition to computers, to use terminals to make transactions. You enter the store, select purchases, after which the terminal identifies you, identifies the purchases and debits the appropriate amount from your account. Nothing beyond the capabilities of modern electronic technology– I’m afraid it’s even too banal.

Collation

To complete a transaction, you must express your will, but there is no need to register anything, since only the act of registration - and not anything else, in particular not a paper document - indicates that the transaction has been completed.

Once again: the parties express their will, and the transaction is completed by registering a standard business transaction in the database. Think about some accounting entries you need no more than when using a modern ATM: the data structure and record types are built into computer program, in which registration takes place, and users (not only individuals, but also enterprises) are freed from getting to know the software once and for all.

What does this lead to? There are two obvious consequences:

• first, since we agreed to ignore geographical and political factors, the software should be standard,
• second, for the same reasons, the database must be unified. Shouldn’t we maintain databases separately for each enterprise, really?!

Under these conditions, amazing collation possibilities emerge. This term, rarely used in accounting, refers to the simultaneous and consistent recording of a transaction by all parties involved. Currently, collation in accounting is not observed due to incompatible software and alternative accounting methods practiced by various individuals. It is not observed for nothing, but with significance: discrepancies in data in the accounting systems of the parties often cover up unseemly financial fraud. Everyone knows what fictitious companies – existing only in the imagination – are and what they are used for. So, the automatic registration of transactions inherent in computer accounting makes it possible to achieve one hundred percent collection, and this promises accounting departments unprecedented control functions in relation to material values especially.

Imagine that a company has received contraband goods and wants to sell it. But as? To receive money for a product, you must officially own the product (provided that the buyer wants to receive the product legally): accounting system will not be able to formalize the sale of goods that, according to official data, are not available. But it will not be possible to issue a fictitious invoice, supposedly the goods were received from a company that in reality does not exist, if the principle of collation is observed. You can register a company specifically for this purpose, but where will the fictitious company get its goods? Obviously, it can only be obtained from the seller who actually possesses this product: he produced it himself or purchased it from a real seller. Ultimately, everything comes down to the manufacturer of the goods, with whom it will not be possible to agree on a non-existent purchase of goods, which are actually smuggled, for the reason that the manufacturer purchases a certain number of materials from which he produces the goods: the manufacturer, even if he wants, cannot sell more goods, what materials you bought, the accounting system won’t allow it. In this sense, only extractive enterprises have some possibilities of manipulation, which, without purchasing extracted resources from anyone, can “extract” any amount of them “from nature.” But this is unlikely to help our original enterprise, the seller of smuggled goods: a transaction for the sale of smuggled goods will not be able to be registered, just as it will not be possible to register a transaction for its purchase. Collation - and, more broadly, universal and unified computer accounting - destroys smuggling in the bud.

Yes, I know that you can transfer smuggled goods from hand to hand, and receive money, let’s say, for consulting or intermediary services. To stop this opportunity, it is necessary to improve civil legislation, which allows you to pay any amount literally for nothing, without any “material” justification. However, I remind you: the conditions of the problem assumed that the buyer of the goods wants to receive a legal product, with an accompanying registration record, and not just a material shell.

The control capabilities of collation are far from exhausted by this: when correct positioning Unsecured transactions are simply not recorded!

By unsecured I mean obligations that are not based on anything. For example, you promise to give a million rubles in a week, but you don’t have any money and don’t expect it in the near future. How to check that there is no money at the moment, it is clear - by the balance in the bank account - but how to check that the money is not expected in the near future? For other obligations. What does "expected within a week" mean? Only that you are a creditor of a person or business who has committed to transfer you a certain amount by the end of the week. If the named amount is a million rubles, that is, by the end of the week they must give you a million rubles, then in a week - but not earlier - you have the right to promise given million to someone, otherwise the transaction will not be registered. Transactions involving the occurrence of obligations are registered depending on whether the debtor will have the required amount at the time of the expected payment.

I understand that for IT specialists my reasoning sounds alien and unconvincing, but I assure you that we're talking about– neither more nor less – about automatic bankruptcy prevention. No one will be able to undertake an obligation if, at the expected moment of fulfillment of the obligation, he does not have (should not have) the required amount or necessary things. However, the system cannot provide for emergency incidents and natural disasters leading to loss of valuables. The company had something material and owed it, but due to the earthquake the valuables were destroyed, as a result of which the debt was not repaid. But malicious obligations - the possibility of promising something obviously impossible - will be completely excluded.

Consequences

The consequences of true computerization of accounting are easy to calculate. The main one is that the need for accountants in their current understanding will disappear due to the disappearance of the following accounting functions:

• write out paper documents and register documents in computer databases. This has been said;
• prepare accounting reports. What other reports are there when records are kept in a single database?! Go to the database and, if you have the appropriate rights, generate a request. Asking someone to create an accounting report is as illogical as hiring a special person to Google. Even if someone came up with such an idea, drawing up an accounting report will take exactly one second, required to press a button - the entries in the database are standard, and accordingly the algorithm for drawing up an accounting report is also standard;
• understand accounting regulations. Actually, there will be no standard left: who needs it with universal computer accounting - the few developers of standard accounting software and specialists in setting up terminals?

That's right: computer accounting denies accountants, just as automatic turnstiles deny ticket takers. In a fully computerized society, there will be no accountants, as well as auditors and tax specialists associated with their existence. Due to the extinction of accountants, auditors will have no one to audit; representatives of tax services will also find themselves out of work due to the fact that taxes will be calculated and collected automatically when conducting monetary transactions. Which, I note, is the only correct and possible solution with automatic entry of registration records: the parties agree on a transaction, and accordingly they are collected in favor of the state - automatically, based on algorithms built into the program! – taxes. It would be technically impossible for the taxpayer to make a mistake in calculating the tax or maliciously fail to transfer what is due.

This is what the accounting department of the future will be like – deserted and safe.

If modern accounting is not yet like this, it is not due to the lack of technical capabilities– no longer because of this! – and due to the availability huge number people who are vitally interested in using outdated methods, and more specifically, in their personal participation in it. Accountants, auditors, tax specialists - all of them will be left without work after the implementation of real computer accounting.

High pace of life, rapid changes in technological processes, incredible discoveries - all these are the realities of today. In many sectors of our economy, changes occur every day, and unique new products are created every second. Sometimes it seems that you wake up in the morning, turn on the TV, and there they are already reporting about the first robot that created a full-fledged family. Humanity is developing continuously, so it is not only important to keep up with the pace of its evolution, but it is also necessary to obtain a specialty that allows you to survive in modern society.

Today we hear more and more about the professions of the future. Futurologists are causing representatives of some professions to panic, declaring that in the near future completely new, more progressive professions will appear to replace existing ones. Before choosing a particular specialty, school graduates carefully study all the pros and cons of each profession, not forgetting to pay attention to the prospects for work in the future. IT specialties are especially popular among young people, so a significant part of the younger generation connects their future with this profession. What can you say about the accounting profession? At first glance, it is very popular and is considered to be in constant demand. But can we call it the profession of the future? Let's try to figure it out!

Let's remember a little history! Accounting appeared hundreds of years ago. Despite the fact that in those distant times people did not have computers, and world trade did not acquire global proportions, an accountant was needed in all accounting operations. L. Pacioli, having written a treatise on accounts, made an invaluable contribution to the development of accounting as a science. Since then, accounting has constantly developed, changed and convincingly demonstrated the need of society for representatives of this profession.

Today it is difficult to imagine even the smallest enterprise without an accountant. The activities of a large enterprise are simply impossible without accounting! Even in a crisis, you cannot do without representatives of this profession, which is why there is a constant demand for accountants in the labor market. What changes over time are the requirements for accountants and the nature or scope of their work.

The work of an accountant in the future may differ significantly from modern work accounting specialist. The software will become more advanced, allowing an accountant to gradually turn into an analyst, monitoring the correct execution of all accounting operations by a computer, and, perhaps, by a completely new gadget still unknown to us. But will accountants agree to such a role? Will they entrust all the responsibility for performing such important work to the technology of the future? This is debatable. If drawing up a balance sheet using the program will not surprise anyone, then filling out a VAT return or tax invoice in automatic mode raises serious doubts. Trivial data entry or calculation of complex formulas is not enough here! Several methodological or technical errors can add unnecessary hassle not only to the accountant, but to the entire enterprise.

Moreover, it is difficult to entrust the compilation of such important document, like an annual report, to a computer. The technology may be far from perfect and it will probably be many years before skeptical accountants believe in miracles software, and will unconditionally trust automated accounting.

However, you should look at this problem, on the other side. With the help of modern software, you can significantly save an accountant’s time. Email already today allows the accountant to quickly send documents to tax office. The accountant no longer has to stand in queues, waste his precious time, spoil his mood, and does not even need to print out reports. Thus, the work of an accountant in modern conditions is greatly facilitated, because all that needs to be done when submitting reports is to monitor the correct display of data in a specialized accounting program. Thus, the accountant has more time to relax; he does not need to sit up late in front of the computer or stay at his workplace on weekends. If the program does not have time to do something, it can be left to work at night, while the accountant himself will relax at home with his family or friends.

It can also be assumed that in the future the essence of an accountant’s work may change, because, along with technology, processes in everyday life will change. The accountant may have to think for a long time about how to capitalize spaceship, or how to depreciate the latest equipment. One thing is certain - the work of an accountant in the future will not be monotonous. He may have to undergo special