Will the accounting profession disappear in the future? Which accountants will be replaced by robots? Three types of accountants and their future.

How are future accountants trained today? What should be a modern accountant? What knowledge and skills do you need to have in order to be successful in this profession? These and other questions of the site edu.site were answered by the head of the department "Accounting in commercial organizations" of the Financial University under the Government of the Russian Federation, the chairman of the Educational and Methodological Council of Russian universities in the specialty "Accounting, analysis and audit", Doctor of Economics. Viktor Grigorievich Getman.

ConsultantPlus: Now they often talk about an overabundance of economic specialists. There is even an opinion that the profession of an accountant will not be in demand in the future and will disappear. What do you say to that? What are the prospects for students studying in the specialty "Accounting, analysis and audit"?

Viktor Grigoryevich Getman: During the transition of our country from a planned to a market model of the economy, there have been serious changes in the choice of profession by young people. The competition in universities for technical specialties has fallen sharply. Many school graduates began to give preference to economic specialties. As a result, in last years The government of the Russian Federation was forced to take a number of measures aimed at increasing the interest of school graduates in enrolling in universities for technical specialties. These measures are understandable under the circumstances. However, in our opinion, it is still too early to talk about an overabundance of economists in the country, since quite a few citizens, even among entrepreneurs, do not have an economic education.

As for the profession of an accountant, it has existed for many hundreds of years and will be in demand in the future, since, by definition, society cannot do without it. The assertion of individuals that it will supposedly disappear in the future should be taken as nothing more than a joke. Currently, the profession of an accountant is one of the most numerous in our country. According to various estimates, there are 5-6 million accountants. As a rule, there are no accountants among the unemployed registered in employment centers. Therefore, the prospects for students studying in this specialty are very positive in terms of employment. Yes, and their wages are often at the proper level.

ConsultantPlus: Tell us a little about the profession of an accountant. Many people think that it is boring, routine, that these are endless numbers, monotonous operations. But is it? What is this profession really? What does she give a person? What career opportunities can open up?

V.G. Hetman: Any profession, or rather, if not all, then the vast majority of them, includes two parts of work: routine and creative. The first is regularly recurring types of operations/works/processes performed by an employee from day to day. And the second - in which there is a creative beginning for him. Moreover, the lower the qualification of an employee, the more other things being equal, he has more of the first type of work and less of the second. is no exception to this general rule and the profession of an accountant (rank-and-file accountant, senior accountant, head of the accounting group/department, deputy chief accountant, chief accountant). The introduction of IT-technologies makes fundamental changes in the content of the work of an accountant. A large proportion of routine work is shifted to the shoulders of personal computers and other computer technology. As a result, accountants have more time to creative work(generalization and analysis of the results obtained, search for unused reserves, development of proposals for their implementation, provision of this information to management, etc.). All this, among other things, serves as an important basis for moving up the career ladder.

Students should remember that a well-trained accountant at a university can in practice, without much additional effort, perform the work of any other economist at the proper professional level. Moreover, history knows many examples when the leaders of large companies, and in individual cases and entire states (for example, in France, etc.) had higher professional education in the field of accounting.

ConsultantPlus: What do you think a modern accountant should be like? What should he know, be able to do, what should he strive for?

V.G. Hetman: A modern accountant must be a highly erudite specialist. He must have a systematic understanding of the structure and development trends of the Russian and world economy; understand the diversity of economic processes in modern world, their connection with other processes taking place in society; have all the skills, knowledge and skills required in the accounting profession. In the context of the globalization of the economy, his professional skills should be at the level of the requirements established by the International Federation of Accountants (IFAC). The modern professional accountant is a high-class manager. Its functions, figuratively speaking, are akin to the functions of a pilot on a ship. Thoroughly knowing the state of the economy at the enterprise, perhaps like no one else, he, like a pilot, must lay the right course for the company to move forward, offering the last one to the captain, i.e. the head of the enterprise/organization.

ConsultantPlus: Please explain, at your department you train only accountants or general economists? What is the specificity of training specialists in your department?

V.G. Hetman: We train not only accountants, but also economists in all other profiles and areas available at the Financial University. The department, which is now called "Accounting in Commercial Organizations", employs teachers who, as a rule, have not only academic degrees and titles, but also experience practical work in the specialty at enterprises / organizations. Among the teachers there are more than 15 people - they are doctors of economic sciences, professors. We train students in the disciplines of the department using advanced educational technologies. Textbooks have been developed and published in all major disciplines / study guides, the authors of which are teachers of the department. We also publish many scientific works. Thus, in 2013 alone, 19 textbooks and teaching aids, 16 monographs, 287 scientific articles. All these materials are actively used in the educational process.

In 2013, the Financial University received the right to train students according to their own curricula. As a result, we have the opportunity to avoid the shortcomings inherent in the universal GEF HPE (Federal State Educational Standards for Higher Professional Education), which we used to teach earlier.

The peculiarities of teaching students at the Financial University include the fact that here, in addition to the training of specialists, bachelors, the training of masters is quite widely developed. Moreover, the latter are trained according to their own programs. There are only 4 such programs in our department.

ConsultantPlus: Is it possible to become an accountant after completing an accounting course?

V.G. Hetman: Persons who have completed full-fledged (and not any, by the way) accounting courses receive only primary professional education. It gives them the opportunity to work as accountants, usually only in small businesses. However, after working for a short time, most of them seek to enter a university, because they feel the need to improve their professional skills and the lack of previously acquired special knowledge in these courses.

ConsultantPlus: Is it really necessary for students who want to work in accounting to spend several years on higher education?

V.G. Hetman: Yes, it is necessary, world experience testifies to this. In the universities of many countries, the term of education for accountants is 5-6 years, incl. in undergraduate programs 3-4 years (usually 4 years), and in master's programs - plus another 2-3 years (often 2 years). Such a number of years of study at the university is necessary for students to acquire during this period the level of professional knowledge and skills that is established by the International Federation of Accountants. It should be noted that the Institute of Professional Accountants of Russia (IPB of Russia) is also a member of it.

Moreover, professional accountants, in accordance with international and domestic requirements, are required to regularly improve their qualifications, i.e., figuratively speaking, they must study all their lives.

ConsultantPlus: How do you see the current student studying in the specialty "Accounting, analysis and audit"? Are there any differences between modern students and students of past years and how are they expressed?

V.G. Hetman: The bulk of university entrants currently entering the university have more high level knowledge in the field of IT technologies than their predecessors, but at the same time, many of them are noticeably inferior in terms of the general level of training. As a result, universities often have to conduct extra classes in mathematics, foreign language and other subjects.

In the current student environment, the spirit of collectivism, adherence to a specific ideology, has become less pronounced. At the same time, the manifestation of commercial signs and principles has noticeably increased in their actions.

ConsultantPlus: Do you follow the fate of your graduates? Is there any data on how many of your former students work in their specialty and in what areas? To what extent are your graduates in demand in the labor market today?

V.G. Hetman: The Financial University has a special structure that monitors the fate of graduates. The latter, as a rule, work in their specialty in large and medium-sized companies in various industries. The vast majority of senior students (more than 80%), even during their studies at the university, simultaneously begin to work in their specialty. We do not experience problems with the employment of graduates. The quality of their professional training at the Financial University allows graduates to be in demand in the labor market. Among the registered unemployed, our graduates were not before, and not now.

ConsultantPlus: What is your attitude to modern information technology? What do you think is the future of economic education, will it be swallowed up by IT technologies?

V.G. Hetman: attitude is the most positive. If we talk, for example, about a modern accountant, then he must have knowledge in the field of accounting information systems and have the skills to put into practice at least two software packages, as well as be able to use modern systems management based on computer technology.

In our opinion, there is no reason to believe that IT technologies will absorb economic education in the future. The teacher has always been and will remain the most important link in the education system. This is evidenced by the current practice distance learning students, in which, as is known, IT-technologies are widely used.

ConsultantPlus: How important is it for future specialists to study specialized computer programs?

V.G. Hetman: This is extremely necessary, since ignorance of them drastically reduces the competitiveness of a graduate in the labor market.

ConsultantPlus: Should your graduate know and be able to use, for example, legal reference systems and why?

V.G. Hetman: Not only must, but must know them and be able to use them, since they are a very powerful information tool for users (including accountants) when choosing options for solving practical problems or making professional judgments. Now it is difficult to find an organization/enterprise/institution that does not have ConsultantPlus or other legal reference systems.

This storehouse of information is also actively used by students, graduate students, and scientists. It also serves as an indispensable and very convenient source for teachers involved in the preparation of students, and above all for economists.

ConsultantPlus: What advice would you give to students who want to pursue a career in accounting?

V.G. Hetman: Try to make the most of your time at university to gain professional knowledge and skills that will be required in your future job.

ConsultantPlus: What disciplines should students focus on now?

V.G. Hetman: This question is in Lately took on a special urgency. The fact is that the Federal State Educational Standard of the 3rd generation in the direction of "Economics" (bachelor's level), unfortunately, does not indicate a list of professional academic disciplines that is mandatory for study. In a number of universities, this had a negative impact.

Meanwhile, reverse processes are taking place in the world. In particular, the international standardization of the education of professional accountants. MFB has developed a whole system of educational standards for these specialists. One of them, namely IES-2, Content of Professional Accounting Education Programs, quite clearly specifies the list of academic disciplines that these professionals should have knowledge of.

It will certainly be useful for students to analyze the content curriculum training of accountants used in their university.

As for the academic disciplines that students should now place special emphasis on, we include them: accounting principles (accounting theory), financial accounting and reporting, management accounting and control, taxation, international standards accounting and financial reporting, law, audit, finance and financial management, foreign language(preferably English), IT-technologies, management and acceptance strategic decisions, international business and problems of globalization, business analysis.

ConsultantPlus: What literature should students read?

V.G. Hetman: First of all, textbooks and teaching aids that have a signature stamp (that is, recommended in the prescribed manner for students) in the disciplines being studied; professional journals (domestic and preferably foreign); monographs on the problems of accounting, analysis and audit.

ConsultantPlus: Which prominent figures in economic science and practice should students focus on?

V.G. Hetman: Many scientists and practitioners have made a significant contribution to the formation and development of economic science in general and accounting in particular. Therefore, I will not single out individual of them, but I will advise students to read the textbooks / study guides "History of Economic Doctrines" and "History of the Development of Accounting" and choose their own idols.

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

First Deputy Minister of Finance of Russia Tatyana Nesterenko suggested at the Moscow Financial Forum that the profession of an accountant will gradually disappear from the Russian market. The official is sure that both state structures and commercial organizations will no longer need accountants, due to the fact that paper documents will be replaced by electronic ones.

Accountants are expensive

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

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

And if in the public sector her plans can somehow be justified, commercial organizations, which also bear significant costs for the remuneration of accountants, are clearly not ready to abandon them yet. Moreover, the need for accounting assistance arises even for individual entrepreneurs using special tax regimes. The constant updating of existing reporting forms and the emergence of new reports makes businessmen resort to the help of professionals, since only competent tax and accounting can save you from millions of fines. Since, apparently, the tax service does not know about the plans of the Ministry of Finance to reduce accountants.

Our service is both dangerous and difficult.

Doctors consider the profession of an accountant one of the most unhealthy. Sedentary work in the office at the computer for many hours a day leads accounting workers to back pain, vision loss and obesity. In addition, accountants are more likely than other colleagues to be stressed, because it is they who are most often visited with checks from the fiscal authorities, and it is they who accrue wages and bonuses to other employees. Also, accountants do not have the opportunity to go on vacation when it is convenient for 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.

The 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 innovations are created every second. Sometimes it seems that you wake up in the morning, turn on the TV, and there they already report about the first robot that created complete family. Mankind is developing continuously, therefore 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 one to survive in modern society.

Today we hear more and more about the professions of the future. Futurologists make representatives of some specialties panic, declaring that in the near future completely new, more progressive professions will appear instead of the 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 associates their future with this profession. What about the profession of an accountant? At first glance, it is very popular and is considered to be in demand all the time. But can we call her the professions of the future? Let's try to figure it out!

Let's take a look at some 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 a global scale, an accountant was needed in all accounting operations. L. Paciolli, having written a treatise on accounts, made an invaluable contribution to the development of accounting as a science. Since then, accounting has been constantly developing, changing and convincingly testifying to the need of society for representatives of this profession.

Today it is difficult to imagine even the smallest enterprise without an accountant. The activity large enterprise simply impossible without accounting! Even in a crisis, one 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, the nature or scope of their work.

The work of an accountant in the future may differ significantly from contemporary work accounting specialist. The software will become more advanced, allowing the 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 that is still unknown to us. But would accountants accept such a role? Will the technology of the future be entrusted with the entire responsibility for the performance of such responsible work? Here you can argue. If drawing up a balance sheet using the program will no longer surprise anyone, then filling out a VAT return or a tax invoice in automatic mode raises serious doubts. Banal data entry or calculation of complex formulas is indispensable here! A few 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 preparation of such an important document as annual report, computer. The technology may be far from perfect, and it will likely take many more years for skeptical accountants to believe in the wonders of software and trust automated accounting implicitly.

However, one should take a look at this problem, on the other side. With the help of modern software, you can significantly save the time of an accountant. Email already today allows the accountant to promptly send documents to the tax office. The accountant no longer has to stand in lines, waste his precious time, spoil the mood, and even 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 control the correct display of data in a specialized accounting program. Thus, the accountant has more time for rest, he does not need to stay up late in front of the computer or stay at the 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 rest at home with family or friends.

It can also be assumed that in the future the essence of the work of an accountant may change, because, along with technologies, processes in everyday life will also change. Perhaps the accountant will have to think for a long time about how to capitalize the spacecraft, or how to depreciate the latest equipment. One thing is known - the work of an accountant in the future will not be monotonous. He may have to go through special

On December 20, the National Research University Higher School of Economics hosted a round table “Foresight of Financial Professions: Accountant and Auditor”. It was attended by leading university professors, representatives of the Ministry of Finance, the Federal Treasury of the Russian Federation, and experts - representatives of the largest audit and consulting firms, business associations and large businesses.

According to the results round table the participants agreed to establish a working group that summarizes all the views expressed during the event. In addition, Irina Ivashkovskaya suggested organizing a discussion seminar, the purpose of which would be to summarize Western studies in the field of accounting and analyze which of them are relevant for today's Russia, and which “our country has already outgrown”.

Another suggestion is to create a discussion seminar on the topic of measurements for non-financial reporting and the role of the accountant in its formation. It is necessary to prepare the national professional community for the fact that such reporting is needed not for PR, but for understanding processes and making forecasts, the head of the HSE Finance Department believes.

Photos provided by the press service of the Financial University

The Russian organization "Agency for Strategic Initiatives" (ASI) together with the Moscow School SKOLKOVOsubmitted updated atlas of the 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 large-scale study Competence Foresight 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 already "tomorrow", and those that will be needed by people of the future with a favorable technological development of the world.

Living systems architect, after 2020

It is assumed that after 2020 the active development of biotechnologies will begin, and one of the most interesting, in our opinion, specialties may be "Architecture of Living Systems".

A person who chooses this profession will face the creation of closed-loop technologies using genetically modified organisms (for example, bioreactors or farms for the production of food in urban areas).

If you are interested in a career in this industry, then get ready for the fact that you will have to study not only biology, but also programming, the principles of lean manufacturing, not to mention several foreign languages.

Genetic consultant, until 2020

Possibly by 2020 work book some people will have a "genetic consultant" entry. It is believed that this specialist will conduct the initial and planned genetic analysis of the patient, process the data obtained and make recommendations on the further treatment regimen.

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

Cyberprosthetics specialist, after 2020

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

We have already written about a device that returns the ability to see to the blind, or about a bionic hand with tactile senses. Such a development of medical technologies will lead to the fact that in the coming years there will be specialists in the development of cyberprostheses and their implantation in humans.

To get 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 a foreign language.

City farmer, after 2020

The compilers of the catalog suggest that in the coming decades, food will be grown on the walls and roofs of skyscrapers, which means that specialists in the design of green areas on buildings will be needed.

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

Virtual world designer, after 2020

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

The people who will be involved in the creation of these worlds seem to be very interesting job- you will need to think through every detail from gravity to smells. To get into the ranks of "designers of the worlds", now it is worth thinking about studying computer sciences, languages ​​and arts.

Space tourism manager, after 2020

If cosmonautics does become a type of tourism (and recent flight attempts give hope for this), many "off-planet" vacancies will immediately appear. The space tourism manager will develop programs for travelers and accompany them on trips. This non-office job will require communication skills and an aviation background.

Game educator, after 2020

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

Mind fitness trainer, post 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 the speed of reading and counting, improve memory and attention, taking into account the individual characteristics of the client.

As basic education pedagogical is suitable here, project management skills and systems thinking will also benefit.

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 there will be specialists in designing 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 a technical education with an emphasis on automated systems and the ability to work with people.

Architect of transmedia products, until 2020

The same characters first appear in the game, then in the movie series, and then in the toy series. Special people also control the appearance of heroes at different sites and plot twists, and this profession is considered very promising.

Education for such work needs a humanitarian, Creative skills will be a big plus.

Cosmogeologist, after 2020

It is not yet possible to dream about apple trees on Mars, but extracting minerals outside the Earth is a very likely prospect. Look for expensive resources on others celestial bodies there will be cosmologists.

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

Public Issues Crowdsourcing Specialist, 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 dump on a playground in the yard or an amusement park for the city? This shortcoming will be addressed by crowdsourcing specialists in the future.

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

Time broker, until 2020

Now 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 economic is suitable as a basic education.

True, if you look to a more distant future, the specialty of the time broker will disappear again after the appearance 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 the trends in the world and their impact on business.

Trendwatcher will benefit from an economic background, language skills and project management skills. True, in the more distant future, the ability to keep up with trends will become a necessary competence of every manager.

User communities moderator, until 2020

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

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

Occupations that will disappear in the next twenty years

In addition to the list of new professions, the atlas also includes "pensioner specialties", which should soon disappear from the labor market. According to the compilers, until 2020 there will be no need for accountants, librarians, travel agents, couriers and parking attendants. After 2020, the professions of a translator, logistician, system administrator, journalist, security guard, seamstress and waiter may also come to naught.

The authors of the atlas are sure that those professions in which a person can be replaced by a robot or computer program. Therefore, those activities where the machine is not able to displace the person will always remain in demand. These include the most creative pursuits 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.