علوم مهارتی و خلاقیت

علوم مهارتی و خلاقیت

شناسایی ابعاد مهارت‌های هوش تجاری حسابداران

نوع مقاله : مقاله پژوهشی

نویسندگان
1 گروه مدیریت، دانشگاه ملی مهارت، تهران، ایران.
2 گروه حسابداری، دانشگاه ملی مهارت، تهران، ایران.
چکیده
منابع اطلاعاتی و داده‌های سازمانی در عصر امروز، مهم‌ترین دارایی‌های شرکت‌ها و از عناصر کلیدی آنها برای تصمیم‌گیری‌های سودمند در راستای نیل به کارایی و اثربخشی روزافزون می‌باشند. امروزه سازمان‌ها در پی استفاده حداکثری از این داده‌های مهم و باارزش خود هستند و در تلاشند تا با ایجاد یک محیط پویا و به‌روز، داده‌ها را به مخزنی مهم برای موفقیت شرکت بدل کنند از این‌رو یکی از ابزارهای مهم برای مدیریت و کارایی این اطلاعات، هوش تجاری بیان شده است. مهارت­های هوش تجاری برای رشد حرفه‌ای حسابداران، ضروری است اما بسیاری از حسابداران فاقد این مهارت­ها هستند. هدف این مقاله، شناسایی ابعاد مهارت­های هوش تجاری موردنیاز حسابداران است. روش تحقیق مورداستفاده در این مقاله، فراترکیب است. پس از بررسی ادبیات موضوع و استخراج مقالات مرتبط با هوش تجاری در حسابداری مبتنی بر فراترکیب تلاش شد در بازه زمانی سال ۲۰۰۰ تا ۲۰23 میلادی، مقالات مرتبط شناسایی و در خاتمه، مدل نهایی شکل گیرد. مهارت­های ارتباطی، مهارت تفکر انتقادی، مهارت سازگاری، مهارت حل مسئله، مهارت کنترل عملیات مهارت سودمندی تصمیم، مهارت ارتباط با مشتری، مهارت کسب مزیت رقابتی، مهارت افزایش سود شناسایی شدند که می­تواند راهنمای جامعی برای حسابداران مشتاق باشد.
کلیدواژه‌ها

عنوان مقاله English

Identifying Dimensions of Accountants' Business Intelligence Skills

نویسندگان English

Vajihe Baghersad 1
Fatemeh Maleki keteshast Abadan 2
1 Department of Management, National University of Skills (NUS), Tehran, Iran.
2 Department of Accounting, National University of Skills (NUS), Tehran, Iran.
چکیده English

In today's era, information sources and organizational data are the most important assets of companies and one of their key elements for making useful decisions to achieve efficiency and effectiveness. Organizations are seeking to make maximum use of these important and valuable data to create a dynamic and up-to-date environment to turn data into an important repository for the company's success. Therefore, one of the important tools for the management and efficiency of this information is business intelligence. Business intelligence skills are essential for the professional growth of accountants, but many accountants lack these skills. The purpose of this article was to identify the dimensions of business intelligence skills required by accountants. The research method used in this article was meta-combination. After reviewing the subject literature and extracting articles related to the soft skills approach of business intelligence in accounting based on meta-combination, an attempt was made to identify relevant articles in the period of 2000 to 2020, and in conclusion, the final model was formed. Communication skills, critical thinking skills, adaptability skills, problem-solving skills, operation control skills, decision usefulness skills, customer communication skills, competitive advantage skills, and profit-increasing skills were identified as a comprehensive guide for aspiring accountants.

کلیدواژه‌ها English

Accounting
Business Intelligence
Hybridization
Accountants' Skills
Business Intelligence Skills
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دوره 1، شماره 2
علوم انسانی
تابستان 1403
صفحه 85-104

  • تاریخ دریافت 17 تیر 1403
  • تاریخ بازنگری 10 شهریور 1403
  • تاریخ پذیرش 19 شهریور 1403