Employers’ Perceptions of Information Technology Competency Requirements for Management Accounting Graduates (2015)
Management accountants work in a computerized workplace with information technology (IT) for producing financial ledgers and for reporting. Thus, the role of the management accountant has shifted from capturing and recording transactions to analyzing business issues. The research question is: what IT knowledge and skills do employers require of management accounting graduates? An exploratory field research approach was used; chief financial officers and their subordinates at some of New Zealand's largest firms were consulted. These respondents were consistent in their requirements. They emphasized intermediate proficiency with some Microsoft tools (Excel, Word, PowerPoint, and Outlook) and sufficient familiarity with the structure and navigation of an enterprise resource planning system to process transactions such as accounts receivable. Of those requirements, Excel for analysis was the most important. Our contributions update and augment the literature by clarifying the perceptions of employers regarding the IT competencies required of management accounting graduates.
CitationSpraakman G, O’Grady W, Askarany D, Akroyd C (2015). Employers’ Perceptions of Information Technology Competency Requirements for Management Accounting Graduates. Accounting Education. 24(5). 403-422.
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Keywordsmanagement accounting; curriculum; graduate skills; information technology; information systems
ANZSRC Fields of Research35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350105 - Management accounting
39 - Education::3901 - Curriculum and pedagogy::390103 - Economics, business and management curriculum and pedagogy
39 - Education::3903 - Education systems::390305 - Professional education and training
46 - Information and computing sciences::4609 - Information systems::460906 - Information systems education
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