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    Employers’ Perceptions of Information Technology Competency Requirements for Management Accounting Graduates (2015)

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    Type of Content
    Journal Article
    UC Permalink
    https://hdl.handle.net/10092/103552
    
    Publisher's DOI/URI
    http://doi.org/10.1080/09639284.2015.1089177
    
    Publisher
    Informa UK Limited
    ISSN
    0963-9284
    1468-4489
    Language
    en
    Collections
    • Business: Journal Articles [311]
    Authors
    Spraakman G
    O’Grady W
    Askarany D
    Akroyd, Chris cc
    show all
    Abstract

    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.

    Citation
    Spraakman 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.
    This citation is automatically generated and may be unreliable. Use as a guide only.
    Keywords
    management accounting; curriculum; graduate skills; information technology; information systems
    ANZSRC Fields of Research
    35 - 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
    Rights
    All rights reserved unless otherwise stated
    http://hdl.handle.net/10092/17651

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