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The Future Of Accounting: How Will Digital Transformation Impact Accountants?
In business, as in life, change is the only true constant. From mitigating unprecedented business disruptors to adapting to new operational paradigms, professionals in all industries find themselves dealing with major changes — many of them driven by emerging technologies.
Accounting is no exception. The profession has moved far beyond mere bookkeeping and payroll, and like its partner procurement, it’s taking an increasingly strategic role for forward-thinking businesses. While some pundits say accounting has a dim future in the digital world of tomorrow, technologies such as cloud-based data management, process automation and advanced analytics are actually poised to further elevate accountants in new and empowering ways.
As far back as 2015, industry leaders were sounding the death knell for accountants, convinced emerging technologies — particularly automation — would end in death by digital for accountancy as we know it. And as recently as 2019, accountants surveyed by Robert Half on the impact of automation on their profession expressed concerns about being replaced, having fewer opportunities for creative problem-solving and an overdependence on tech in completing daily tasks.
Yet, the events between then and now, including the Covid-19 pandemic, have instead shown that accountants, like other professionals, need to worry much more about adaptation than replacement.
There's no question that digital transformation has radically changed the playing field. Big data has become a rich resource that needs to be tapped to compete effectively. But for businesses ready to leverage the potential of digital tools, this shift is an opportunity, not a threat.
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Both the skill set and the job description for tomorrow's accountant will be greatly expanded, while still hewing to the core competencies of the profession. Supported by technology in a collaborative setting, accounting teams will be populated with both dedicated accounting professionals and subject matter experts from other areas of the business
Tomorrow's accountants may play an advisory role, welcoming business intelligence and procurement professionals and working to chart a strategic sourcing plan. They could leverage data management tools, including augmented reality, to humanize and contextualize spend data for the C-suite to make better decisions based on long-term value rather than return on investment alone.
With more diverse skill sets and greater technical acumen, accountants can bring their own expertise to teams in other business units, providing crucial financial intelligence, refining budgets or ensuring compliance. […]
As a function, accounting may become less about refining one's skill set through certifications and more about core competencies that grow over time, with a focus on lifelong education and skill development required to take on a complex, ever-changing business environment.
Automation and other data-driven technologies are poised to free accountants, not constrain them. Organizations that understand the potential and importance of these technologies — and invest in the tools and training required to help their accountants take full advantage — will be ahead of the curve. Tomorrow's accountants will play a more creative and strategic role in their companies. As a result, their businesses will not only enjoy more efficient workflows and reap more useful insights from their accounting processes, but help strengthen their own resiliency, agility and competitive footing.
Adapted from: https://www.forbes.com/sites/forbestechcouncil/2021/05/19/the-future-of-accounting-how-will-digital-transformation-impact-accountants/?sh=343b437853fb
Based on the text, mark the statements below as true (T) or false (F).
( ) It is clear that accountants will need to do away with earlier core competencies.
( ) The impact of technology in accountancy tends to move more sluggishly than in areas like procurement.
( ) There was some fear earlier that accountants’ work would soon be taken over by automation.
The statements are, respectively,
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Maria está construindo um sistema de aprendizado de máquina que utiliza a informação sobre a segmentação de clientes que está armazenada no CRM da empresa. Porém, a segmentação que ela extrai do CRM possui os valores "bronze", "prata" e "ouro", que seu sistema não entende.
Para isso, Maria quer implementar um processo de ETL que recodifica a segmentação para os valores "0", "1" e "2" representando, respectivamente, "bronze", "prata" e "ouro" antes de carregar os dados em seu sistema.
O tipo de transformação que Maria deve empregar em seu processo ETL é
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O Coeficiente Silhouette é utilizado na análise de agrupamentos, principalmente para examinar
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CRISP-DM (Cross Industry Standard Process for Data Mining) é uma metodologia utilizada em projetos de Ciência dos Dados. De acordo com esta metodologia, a definição do problema que será investigado por meio de técnicas de mineração de dados ocorre na etapa
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( ) A dívida tributária prescrita voluntariamente paga pelo contribuinte, por meio de parcelamento tributário, não pode ser objeto de repetição do indébito tributário.
( ) Enquanto a decadência tributária é modalidade de extinção do crédito tributário, a prescrição tributária torna judicialmente inexigível o crédito tributário ainda existente.
( ) Na situação em que, por vício formal, o lançamento anteriormente efetuado for anulado por decisão administrativa, o direito de a Fazenda Pública realizar novo lançamento extingue-se após 5 anos contados da data em que se tornar definitiva tal decisão anulatória.
As afirmativas são, respectivamente,
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Acerca desse cenário e à luz do Código Tributário Nacional (CTN) e da Constituição Federal de 1988, tal anistia
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Diante desse cenário, assinale a afirmativa correta.
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Acerca da figura do responsável tributário em sentido amplo e à luz do Código Tributário Nacional (CTN), julgue as afirmativas a seguir.
I. O contribuinte de fato é considerado responsável tributário por substituição.
II. O espólio é pessoalmente responsável pelos tributos devidos pelo de cujus até a data da abertura da sucessão.
III. O crédito tributário relativo a uma contribuição de melhoria, devidamente lançada contra o proprietário anterior, subroga-se na pessoa do novo adquirente do imóvel, na condição de responsável por sucessão, ainda quando conste do título a prova da quitação do referido tributo.
Está correto o que se afirma em
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Diante desse cenário, a empresa deverá recolher
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Diante desse cenário e à luz do Código Tributário Nacional (CTN), assinale a afirmativa correta.
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