会计Essay范文：Impact of Digitisation on Accounting in New Zealand
本文是会计专业的Essay范例，题目是“Impact of Digitisation on Accounting in New Zealand（信息化对新西兰会计的影响）”，本报告侧重于从会计角度分析当前发展和组织面临的关键问题。据一个著名的国家技术领导小组称，向数字技术的转型，包括人工智能和自动化，正在迅速改变新西兰当前工作场所可获得的工作的数量和类型。技术的不断进步突然扩展了生活的方方面面，包括金融、健康、娱乐、娱乐、教育、交流、旅行和工作。因此，新西兰人被鼓励跟上这一技术进步。
Introduction介绍
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.
尽管人们担心自动化会导致失业，但新西兰金融领导人表示，自动化帮助提高了68%的生产率，减少了用于数据输入的时间，并更多地用于执行任务(58%)，从而实现更好的决策。此外，员工更善于适应变化(46%)。罗致鸿富的通用汽车总经理梅根•亚历山大表示，对于那些愿意接受并实施新技术的公司来说，数字化和自动化可以利用潜在的变化。适应变化将在技术和人之间创造一种平衡。财务员工充分利用了数字化，因为数字化将大大简化他们的工作。数字化让他们有机会提高自己的技能和市场价值。
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)已被纳入软件，以执行只有人类处理的任务。新技术的发展可以在比人类更短的时间内准确地完成工作。最后一种被称为“众包劳动力”。这为工人提供了灵活性，因为他们只是被雇佣来执行需要紧急解决的特定任务。这种方法允许雇主将他们的工资和雇员福利保持在最低限度，因为他们是按需雇用的工人，只按合同支付所需的劳动力费用。承包商也喜欢它，因为他们可以控制要承担的任务，他们可以独立工作，他们可以管理自己的时间。按需工作者也可以选择在家工作，同时与全球各地的其他工作者进行交流。
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世纪新西兰企业所需要的员工技能
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.
员工是促进组织成功的因素之一，因此，识别和装备员工所需的正确技能是非常重要的，能够与市场竞争。全球化、创新和技术进步正在重新定义企业需要做什么才能成功竞争。员工技能不仅对组织的成功有积极的贡献，而且对员工的日常个人发展也很重要。以下是21世纪新西兰企业所需要的几项员工技能。
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.
同样，海外贸易的增加，广泛的竞争和经济发展的增加对投资者信心的重要性，因此一些组织注重提高现有员工的技能和发展(Leigh, D. E.， & Gifford, K. D. 1999)。意识到任何新的国际会计标准，新的法规或法律，似乎对经济有重大影响，因此员工提高技能，无论是通过讲习班，学术成就，内部培训，借调或工作培训，可以导致一个更有知识的劳动力和增加价值的组织。提高技能可以导致员工的个人发展，这反过来可以促进主动性、自我导向、领导能力和责任技能。然而，提高现有员工的技能可以降低组织的招聘成本，也可以减少对外部劳动力市场的依赖。
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.
总之,一些员工在21世纪可能需要问题如何有助于组织和经济的增长,这是远离习惯性思维和行为和能够适应变化的改善组织不危及安全,效率,质量,系统完整性或成本。具有个人自我激励意识，并为组织的成功而努力，可以使员工更容易适应。
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)
提高生产率的机会在于教育中小企业的所有者如何经营和发展成功的企业，以及如何在“全球舞台”上竞争。其他机会还包括提高时薪(生产率是收入增长的关键)。根据经合组织的数据，新西兰的人均GDP比经合组织的平均水平低30%左右。(Meehan, Conway， &新西兰生产力委员会，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在拥有多民族员工的情况下经营新西兰企业的挑战
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.
商业在成长中扮演着非常突出的角色，通过在人们的思维中创造竞争氛围和提高生活水平来提高我们的社会，然而，当我们谈论商业时，我们常常忘记了不同的多种族背景的员工所做出的贡献。因此，在我看来，像“多样性-多种族工作场所”这样的重大话题，对于任何在新西兰和世界其他地方成长的企业来说，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)
管理者应具备CQ或文化情报,这样能理解以及处理员工和客户的需求(Mai陈,201年11月3日,第83页)移民工人是忠诚,勤劳,总是准备好当地的新西兰人的工作不会做(按[2.272]和[2.176]鑫元鸿质性研究)
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.
总之，多样化的劳动力是一个变化的工作和市场的反映，然而，多元化的工作团队给组织带来高度负责的价值，尊重个人文化差异，将有利于工作场所创造一个竞争的氛围，提高生产力，并帮助领导一个更好的世界。工作场所的多样性将提供一个公平和安全的环境，每个人都有机会和挑战。公司的管理层应该教育每个人关于多样性及其问题，包括法律法规。
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