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• Moral climate change – moral renewal

  34-44

  Sándor Bálint

  Views:

  93

  The human is a moral beings - because it does not behave as a moral being, - will come to naught. According the advocates of ethics, the not insight of this fact should lead to a global ecological disaster ( to a second flood). The possibility of survival is standing or falling with the possibility of moral action: are we aware of the existence of good or bad? Are we able to distinguish the two? Is our freedom, to choose the good knowing both? And at the and, do we recognize our
  unavoidable responsibility for our actions? This study is about it.

• DIGITALIZATION IS AROUND THE CORNER: THE CHANGING COMPETENCE EXPECTATIONS OF CONTROLLERS – LITERATURE REVIEW

  69-74

  Petronella Doszpoly

  Views:

  385

  In the literature the way innovation shakes an industry or social subsystem shows up as ‘digital transformation’, or ‘disruptive technology’. Digital transformation impacts the whole company, especially finance and accounting. These function areas, on one hand, are following the changes brought about by digital transformation, while supporting decision-making process, and, on the other hand, new opportunities are opening up to make these areas more effective. These environmental changes demand an in-depth examination of the development of competency expectations and responsibilities of employees working these function areas. The aim of this paper is to determine how the revealed processes and tendencies affect the organizational and the individual level, and how the expectations of the future controller change.