Table 1 Types of activities (Aepli et al. 2017, 41, examples freely translated and supplemented)
Types of activities | Generic application for different professions | Application in accounting |
|---|---|---|
Manual routine activities | Sort, pack, and ship products and goods | Physically sort and scan invoices and receipts, enter standard invoices and receipts in an accounting program, print analyses |
Cognitive routine activities | Data management, check invoices, process transactions | Book incoming invoices, check recorded invoices online, complete incomplete bookings |
Analytical non-routine activities | Preparation of teaching and learning processes; planning activities; data preparation, interpretation, and presentation | Analyse monthly and year-end financial reports, develop a plan to improve the dunning process |
Manual non-routine activities | Maintain and service machines and equipment | Set up interfaces to customer systems, solve problems with the automatic paper feed of the scanner for the invoices |
Interactive non-routine activities | Provide information, teach, advise, instruct | Explain the annual statement to stakeholders, renegotiate payment conditions, internal exchange with the tax advisor |