Questões de Concurso

Communicative Language Teaching aims broadly to apply the theoretical perspective of the Communicative Approach by making communicative competence the goal of language teaching and by acknowledging the interdependence of language and communication. What this looks like in the classroom may depend on how the tenets are interpreted and applied. Nevertheless, we will follow our usual way of und erstanding the theor y and ussocia rcd practices by visiting a class in which a form of Communicative Language Teaching is being practiced. The class we will visit is one being conducted for adult immigrants to Canada . These twenty people have lived in Canada for two years and are at a high-intermediate level of English proficiency. They meet two evenings a week for two hours each class.

LARSEN-FREEMAN, Diane. Techniques and Principles in Language Teaching. 3rd ed. Oxford ; New York: Oxford University Press, 2011.

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.

     […]

     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/thefuture-of-accounting-how-will-digital-transformation-impactaccountants/?sh=343b437853fb