會(huì)計(jì)Essay范文：Impact of Digitisation on Accounting in New Zealand
本文是會(huì)計(jì)專(zhuān)業(yè)的Essay范例，題目是“Impact of Digitisation on Accounting in New Zealand（信息化對(duì)新西蘭會(huì)計(jì)的影響）”，本報(bào)告?zhèn)戎赜趶臅?huì)計(jì)角度分析當(dāng)前發(fā)展和組織面臨的關(guān)鍵問(wèn)題。據(jù)一個(gè)著名的國(guó)家技術(shù)領(lǐng)導(dǎo)小組稱，向數(shù)字技術(shù)的轉(zhuǎn)型，包括人工智能和自動(dòng)化，正在迅速改變新西蘭當(dāng)前工作場(chǎng)所可獲得的工作的數(shù)量和類(lèi)型。技術(shù)的不斷進(jìn)步突然擴(kuò)展了生活的方方面面，包括金融、健康、娛樂(lè)、娛樂(lè)、教育、交流、旅行和工作。因此，新西蘭人被鼓勵(lì)跟上這一技術(shù)進(jìn)步。
Introduction介紹
This report focuses on an analysis of current developments and critical issues facing organisations from an Accounting perspective.
The impact of digitisation on NZ businesses
The transformation to digital technologies, including artificial intelligence and automation is rapidly changing the number and types of obtainable jobs in the current workplace of New Zealand nowadays, according to a well-known national tech leaders group. The continual advancement in technology is abruptly expanding all other facets of life including finance, health, recreation, entertainment, education, communication, travel, and work. Hence, New Zealander’s are encouraged to keep abreast of this technological advancement. As per expert’s opinion, although it may be said that artificial intelligence and automation can increase productivity and alleviate the standard of living, it can also bring about temporary displacement to employees due to integration challenges. This is a way of getting rid of current jobs and creating a new one. Whilst other tasks will not be displaced, it would require another level of skills and capabilities.
A differing opinion released by the Artificial Intelligence Forum’s report states that automation proportionately yields more jobs. It has been proven in the past that the presentation of new technology results to creating more work opportunities than it impairs.
Despite the fear of losing a job from automation, New Zealand finance leaders state that it helped increase productivity by 68%, lessens the time spent to data entry and more on the execution of tasks (58%) leading to better decisions. Moreover, employees become more proficient in adapting to change (46%). According to Megan Alexander, GM of Robert Half, digitisation and automation can tap potential change to those companies who are willing to embrace and implement new technologies. Adapting to change will create an equilibrium between technology and the people. Finance employees capitalise on digitisation since it will greatly ease in performing their tasks. Digitisation gives them the opportunity to increase their skill set and their market value.
盡管人們擔(dān)心自動(dòng)化會(huì)導(dǎo)致失業(yè)，但新西蘭金融領(lǐng)導(dǎo)人表示，自動(dòng)化幫助提高了68%的生產(chǎn)率，減少了用于數(shù)據(jù)輸入的時(shí)間，并更多地用于執(zhí)行任務(wù)(58%)，從而實(shí)現(xiàn)更好的決策。此外，員工更善于適應(yīng)變化(46%)。羅致鴻富的通用汽車(chē)總經(jīng)理梅根?亞歷山大表示，對(duì)于那些愿意接受并實(shí)施新技術(shù)的公司來(lái)說(shuō)，數(shù)字化和自動(dòng)化可以利用潛在的變化。適應(yīng)變化將在技術(shù)和人之間創(chuàng)造一種平衡。財(cái)務(wù)員工充分利用了數(shù)字化，因?yàn)閿?shù)字化將大大簡(jiǎn)化他們的工作。數(shù)字化讓他們有機(jī)會(huì)提高自己的技能和市場(chǎng)價(jià)值。
As for the company’s effort on keeping up with the fast-changing development in technology, they must shell out capital for equipment, software integration, and implementation. In addition to that, they must also give training to their employees. According to the worldwide survey conducted by the Economist Intelligence Unit (EIU), 80% of the respondents agree that the success of the organisation greatly depends on their capacity to handle the introduction of digital technologies and their approach of solving employees’ skill challenges. 45% of the respondents’ lack understanding on how to deal with digitisation.
Based on EIU report, there are three technology-driven trends that are altering the concept of work in the 21st century. These are robotics, artificial intelligence, and crowd-sourced labour. Robotics was widely used in the car manufacturing industry and spread throughout other sectors such as farming and healthcare.
Artificial intelligence (AI) has been incorporated in the software to perform tasks which were only handled by humans. The development of new techniques can perform jobs accurately and within a lesser period than the humans do. The last one is called the crowd-sourced labour. This provides flexibility to the workers since they are only hired to perform a specific task that needs urgent resolution. This approach allows the employer to keep their payroll and employee benefits at the minimum since they are on-demand workers and hired on a contractual basis paying only for the labour cost as required. Contractors like it too because they have control over what tasks to take on, they can work independently, and they manage their own time. On-demand workers can also choose to work from home whilst engaging with other workers across the globe.
人工智能(AI)已被納入軟件，以執(zhí)行只有人類(lèi)處理的任務(wù)。新技術(shù)的發(fā)展可以在比人類(lèi)更短的時(shí)間內(nèi)準(zhǔn)確地完成工作。最后一種被稱為“眾包勞動(dòng)力”。這為工人提供了靈活性，因?yàn)樗麄冎皇潜还蛡騺?lái)執(zhí)行需要緊急解決的特定任務(wù)。這種方法允許雇主將他們的工資和雇員福利保持在最低限度，因?yàn)樗麄兪前葱韫陀玫墓と耍话春贤Ц端璧膭趧?dòng)力費(fèi)用。承包商也喜歡它，因?yàn)樗麄兛梢钥刂埔袚?dān)的任務(wù)，他們可以獨(dú)立工作，他們可以管理自己的時(shí)間。按需工作者也可以選擇在家工作，同時(shí)與全球各地的其他工作者進(jìn)行交流。
As the economy constantly move forward, people are also striving to keep up with this fast-changing environment. In order not to be left behind we can only embrace change onward. It is a risk that the organization must take, analyze which strategies of workplace digitisation produce the best results and reap the great benefits not only for the employees and the company but as well contribute to the betterment of the environment and the society at large.
Employee skillsets required for 21st century NZ businesses21世紀(jì)新西蘭企業(yè)所需要的員工技能
Employees are amongst the contributing factor to the success of the organization therefore it is very important to identity and equip employees with the right skills required to be able to compete with the market. Globalization, innovation and technological advances are redefining what businesses need to do to compete successfully. Employee skillset not only positively contribute to the success of the organization but is also important in employee’s everyday personal development. Detailed below are several employee skillsets required for 21st century New Zealand businesses.
員工是促進(jìn)組織成功的因素之一，因此，識(shí)別和裝備員工所需的正確技能是非常重要的，能夠與市場(chǎng)競(jìng)爭(zhēng)。全球化、創(chuàng)新和技術(shù)進(jìn)步正在重新定義企業(yè)需要做什么才能成功競(jìng)爭(zhēng)。員工技能不僅對(duì)組織的成功有積極的貢獻(xiàn)，而且對(duì)員工的日常個(gè)人發(fā)展也很重要。以下是21世紀(jì)新西蘭企業(yè)所需要的幾項(xiàng)員工技能。
Firstly, there are a few basic skills some employers can gauge and look for when undertaking recruitment and interview process. That is, some organizations value punctuality, self-management, excellent verbal communication skills, listening skills, technical skills and how confident some interviewee respond. On the other hand, the interview process may not always be an affirmative tool to fully measure employees’ actual skills, further skills can be discovered and developed in the organization over years of experience, and these soft skills may include work ethic, problem solving skills, decision making skills, teamwork skills, leadership skills, negotiation skills, written communication skills and willing to learn are just a few.
Whilst, some organizations may prioritize the skills required based on the business; the effects of globalization, innovation and technological advances may also be a contributing factor that change values for 21st century NZ businesses by redefining what businesses need to do to compete successfully. Therefore, given the increase of technological development and growth of global competition, employees are adopting agile thinking skills. According to Holbeche. L (2015), agile thinking is about changing people’s mindsets, work culture, routine work habits, being flexible and being able to adapt, being creative, innovative and resilient and doing things fast without compromising safety, productivity, quality, systems integrity or cost. In general, the most agile organizations tend to be entrepreneurial startups that initially act as a powerhouse for innovation mainly because employee’s willingness to quickly adapt to change and meet customer expectations (Holbeche, L. 2015).
Likewise, increase in overseas trading, extensive competition and increase in economic development has placed a great significance on investor confidence, therefore some organizations focus on upskilling and developing existing employees (Leigh, D. E., & Gifford, K. D. 1999). Being aware of any new international accounting standards, new regulations or laws, appear to have significant impact on the economy, thus employee upskilling whether through workshops, academic achievements, in-house trainings, secondments or on the job training can lead to a more knowledgeable workforce and add value to an organization. Upskilling can lead to an employee personal development which can in turn boost initiative, self-direction, leadership and responsibility skills. Upskilling existing employees reduce recruitment costs for the organization however, may also reduce the reliance on the external labor market.
同樣，海外貿(mào)易的增加，廣泛的競(jìng)爭(zhēng)和經(jīng)濟(jì)發(fā)展的增加對(duì)投資者信心的重要性，因此一些組織注重提高現(xiàn)有員工的技能和發(fā)展(Leigh, D. E.， & Gifford, K. D. 1999)。意識(shí)到任何新的國(guó)際會(huì)計(jì)標(biāo)準(zhǔn)，新的法規(guī)或法律，似乎對(duì)經(jīng)濟(jì)有重大影響，因此員工提高技能，無(wú)論是通過(guò)講習(xí)班，學(xué)術(shù)成就，內(nèi)部培訓(xùn)，借調(diào)或工作培訓(xùn)，可以導(dǎo)致一個(gè)更有知識(shí)的勞動(dòng)力和增加價(jià)值的組織。提高技能可以導(dǎo)致員工的個(gè)人發(fā)展，這反過(guò)來(lái)可以促進(jìn)主動(dòng)性、自我導(dǎo)向、領(lǐng)導(dǎo)能力和責(zé)任技能。然而，提高現(xiàn)有員工的技能可以降低組織的招聘成本，也可以減少對(duì)外部勞動(dòng)力市場(chǎng)的依賴。
Similarly, New Zealand businesses in the 21st century are becoming more multicultural; therefore, an important skill employee may adopt is cross-cultural skills because it strengthens employee’s effectiveness in interacting with other races they encounter in school, work and the community (Dollwet, M., & Reichard, R. 2014). Understanding & respecting other cultures communication and behavioral styles may lead to customer satisfaction, positive negotiation, problem-solving and exploring new markets with different cultures.
In conclusion, some employees in the 21st century may need to question how they can contribute to the growth of the organization and economy, that is moving away from habitual thinking and behaviors and being able to adapt to change for the betterment of the organization without compromising safety, productivity, quality, systems integrity or cost. Having a sense of individual self-motivation and drive towards the success of the organization can result in employees easily adapting.
總之,一些員工在21世紀(jì)可能需要問(wèn)題如何有助于組織和經(jīng)濟(jì)的增長(zhǎng),這是遠(yuǎn)離習(xí)慣性思維和行為和能夠適應(yīng)變化的改善組織不危及安全,效率,質(zhì)量,系統(tǒng)完整性或成本。具有個(gè)人自我激勵(lì)意識(shí)，并為組織的成功而努力，可以使員工更容易適應(yīng)。
Productivity and the challenge of increasing productivity in NZ businesses
“Productivity isn’t everything, but in the long run it is almost everything. A country’s ability to improve its standard of living over time depends almost entirely on its ability to raise its output per worker. Paul Krugman The Age of Diminishing Expectations (1994)” (Grant Thornton, 2014)
Our aspirations of better quality of life are still not being achieved yet. “New Zealand’s low productivity growth is a long-term problem that has been an issue across a timeframe of generations” (New Zealand Treasury, 2018)
Opportunities for raising productivity lie in educating owners of SME’s in how to run & grow successful businesses and competing on the ‘global stage’. Other opportunities also include increasing the hourly rate of pay (productivity is key to income growth). According to the OECD, NZ performs about 30% below the OECD average in terms of GDP per capita. (Meehan, Conway, & New Zealand Productivity Commission, 2013)
提高生產(chǎn)率的機(jī)會(huì)在于教育中小企業(yè)的所有者如何經(jīng)營(yíng)和發(fā)展成功的企業(yè)，以及如何在“全球舞臺(tái)”上競(jìng)爭(zhēng)。其他機(jī)會(huì)還包括提高時(shí)薪(生產(chǎn)率是收入增長(zhǎng)的關(guān)鍵)。根據(jù)經(jīng)合組織的數(shù)據(jù)，新西蘭的人均GDP比經(jīng)合組織的平均水平低30%左右。(Meehan, Conway， &新西蘭生產(chǎn)力委員會(huì)，2013年)
Although there are no ‘quick fixes’ for lifting productivity, there are important elements which are essential. One important factor that explains the differences in long term productivity and growth performance, is how countries perform in developing/utilizing skills.
Skills matter for productivity growth. Having higher skills enables one to increase the individuals’ productivity and that of those they work with. Skills also have an effect on increasing the capacity to innovate and apply new ideas, as well as enhancing returns on capital investments, thereby increasing companies’ abilities to adapt to new markets and competitive challenges. (Barker, 2017)
While it’s important to have specialised technical skills, it’s just as important to have “soft”
skills like attitudes and values, communication, problem solving, and especially teamwork.
Developing your skills is a life-long continuous process. This contribution of skills to productivity also depends on how the skills supply is matched to changing demands i.e., tertiary education and training systems, as well as how companies utilize workforce skills effectively. (Barker, 2017)
We have a ‘work smarter, not harder” philosophy, but it doesn’t seem to be working. What we actually need to do is:
Adopt new technologies e.g. ICT
Upskill our workforce
Invest in better managerial skills (business education)
Measure effectiveness
Be financially literate – “Too many business owners can’t read a profit and loss statement, don’t fully understand how their business makes or loses money, and don’t understand the real costs their business incurs. (Grant Thornton, 2014)
Investing in infrastructure – Productivity and infrastructure go hand in hand
Attract skilled New Zealanders living abroad back to the country
“Maximizing the contribution of skills to productivity in New Zealand requires continued improvement on many fronts. It requires a long-term perspective, and well-designed and focused investments. Issues of “culture change” seem to arise in many aspects of skills policy: taking up the challenges of globalization; raising expectations for educational success; improving teaching quality and the responsiveness of schools; adjusting to the changing faces of New Zealand’s population; and building firms that fully utilize the skills and potential of their workforce. “ (New Zealand Treasury & MacCormick, 2008)
The challenge of operating New Zealand businesses with a multi-ethnic mix of employees在擁有多民族員工的情況下經(jīng)營(yíng)新西蘭企業(yè)的挑戰(zhàn)
Business plays a very prominent role in the growth and to sharpen our society by creating a competitive atmosphere among people mindset and enhance the standard of living, however, when we talk about business then we often forget about the contribution given by the employees from different multi-ethnic backgrounds. Therefore, in my opinion, major topics like “diversity – the multi-ethnic workplace” plays a prominent and beneficial role for any growing business in New Zealand and the rest of the world.
商業(yè)在成長(zhǎng)中扮演著非常突出的角色，通過(guò)在人們的思維中創(chuàng)造競(jìng)爭(zhēng)氛圍和提高生活水平來(lái)提高我們的社會(huì)，然而，當(dāng)我們談?wù)撋虡I(yè)時(shí)，我們常常忘記了不同的多種族背景的員工所做出的貢獻(xiàn)。因此，在我看來(lái)，像“多樣性-多種族工作場(chǎng)所”這樣的重大話題，對(duì)于任何在新西蘭和世界其他地方成長(zhǎng)的企業(yè)來(lái)說(shuō)，都起到了突出和有益的作用。
Diversity in the workplace represents the people draw from their own diverse cultural background, working together and contributing their valuable diversity of thoughts, diversity of backgrounds, diversity of experience and diversity of education in the organization. As we are living in a worldwide and growing economy where competition is significantly rising from every company throughout the world, concerning the following scenario many profits and non-profit firms need to be more innovative and diverse. Firstly, New Zealand focus on attracting the migrant’s Investors to invest, however, it becomes effortless for some company because migrant customers are new in New Zealand, therefore, they don’t have to overcome them from any competing business, they merely have to win them at first glance by providing satisfactory services. According to (Mai Chen, 3 November 201, pg. 82) the business market has fundamentally changed with almost 50 per cent of Auckland already Maori, Asian and Pacific and expected to increase more 50% by 2038.
Furthermore, having diversity as a core business strategy for some company there are advantages like increased adaptation, broader service range, more effective executions. Secondly, in this era of globalization, many firms involve people to carry out services to their diverse customers which makes more sense from the market to service the market. Despite having less knowledge about the new culture migrant employees are good at understanding the important things to succeed in their birth country’s market. Many businesses are taking innovative ideas from their diverse staff members to grow their Asian customers market to generate more profits furthermore, sometimes customers from different ethnic backgrounds may find difficult to speak and follow English. This result is that businesses should allow a staff member who can speak required languages.
Managers should possess CQ or cultural intelligence so that can understand as well as deal with the staff members and customers’ requirements (, Mai Chen, 3 November 201, p 83) migrants worker are loyal, hardworking and always ready to do the works which local New Zealander will not do( As per [2.272] and [ 2.176] in the Xero qualitative study)
管理者應(yīng)具備CQ或文化情報(bào),這樣能理解以及處理員工和客戶的需求(Mai陳,201年11月3日,第83頁(yè))移民工人是忠誠(chéng),勤勞,總是準(zhǔn)備好當(dāng)?shù)氐男挛魈m人的工作不會(huì)做(按[2.272]和[2.176]鑫元鴻質(zhì)性研究)
On the contrary there are some “challenges of diversity in the workplace” issues like lack of understanding of the law, rules and regulation of the country for examples blowing the horn or bribery are illegal in New Zealand. Countries like India, Philippines and Singapore migrants, in general, have good English proficiency, but that is insufficient, therefore, employers should give a proper understanding about the rules and regulations as well as the nature of the local customers to their migrant’s employees. Secondarily, diversity is also driven by women in the workplace but still in some regions they are been paid barely than men according to the recent survey European women earn 16.5 per cent less than the average Europeans men, Asian women earn 22.75 less than Europeans males whereas Maori and Pacific’s women earn 33.98 less than the Europeans males. (Mai Chen, 3 November 201, pg. 82). Some migrants still encounter the problem like “discriminations in employment” due to their non-foreign sounding names whereas, Asian reporting the uppermost level of racial discrimination. (Mai Chen, 3 November 201, pg. 82)
In conclusion, a diverse workforce is a reflection of changing work and marketplace, however diverse works team brings high responsible value to the organization respecting individual cultural differences and will benefit the workplace by creating a competitive atmosphere and augmenting productivity and help to lead a better world. Diversity in the workplace will provide a fair and safe environment where everyone gets the opportunity and challenges. Management in firms should educate everyone about diversity and its issues including laws and regulations.
總之，多樣化的勞動(dòng)力是一個(gè)變化的工作和市場(chǎng)的反映，然而，多元化的工作團(tuán)隊(duì)給組織帶來(lái)高度負(fù)責(zé)的價(jià)值，尊重個(gè)人文化差異，將有利于工作場(chǎng)所創(chuàng)造一個(gè)競(jìng)爭(zhēng)的氛圍，提高生產(chǎn)力，并幫助領(lǐng)導(dǎo)一個(gè)更好的世界。工作場(chǎng)所的多樣性將提供一個(gè)公平和安全的環(huán)境，每個(gè)人都有機(jī)會(huì)和挑戰(zhàn)。公司的管理層應(yīng)該教育每個(gè)人關(guān)于多樣性及其問(wèn)題，包括法律法規(guī)。
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