IDEAS home Printed from https://ideas.repec.org/a/eee/joaced/v32y2014i4p24-30.html
   My bibliography  Save this article

Spreadsheet usage by management accountants: An exploratory study

Author

Listed:
  • Bradbard, David A.
  • Alvis, Charles
  • Morris, Richard

Abstract

Spreadsheets play an important role for managerial accountants. For these practitioners, spreadsheets are necessary tools for traditional responsibilities such as planning, budgeting, forecasting as well as newer decision-making responsibilities. Responsibilities for managerial accounting practitioners have shifted from a transaction-based focus to an emphasis on decision support, planning, and control. Managerial accountants are expected to be key members of decision making and cross-functional teams outside the accounting area. Spreadsheets are major tools for meeting these new responsibilities.

Suggested Citation

  • Bradbard, David A. & Alvis, Charles & Morris, Richard, 2014. "Spreadsheet usage by management accountants: An exploratory study," Journal of Accounting Education, Elsevier, vol. 32(4), pages 24-30.
    • Handle: RePEc:eee:joaced:v:32:y:2014:i:4:p:24-30
    DOI: 10.1016/j.jaccedu.2014.09.001
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0748575114000736
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.jaccedu.2014.09.001?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Ragland, Linda & Ramachandran, Usha, 2014. "Towards an understanding of excel functional skills needed for a career in public accounting: Perceptions from public accountants and accounting students," Journal of Accounting Education, Elsevier, vol. 32(2), pages 113-129.
    2. Quick, Reiner & Greenstein-Prosch, M. & McKee, T. E., 2008. "Competence in Information Technology: A Comparison of United States and German Auditors," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 35715, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    3. Philip Cooper, 2006. "Adapting management accounting knowledge needs to functional and economic change," Accounting Education, Taylor & Francis Journals, vol. 15(3), pages 287-300.
    4. Lin Mei Tan & Michael Fowler & Lindsay Hawkes, 2004. "Management accounting curricula: striking a balance between the views of educators and practitioners," Accounting Education, Taylor & Francis Journals, vol. 13(1), pages 51-67.
    5. Quick, Reiner & Greenstein-Prosch, M. & McKee, Thomas E., 2008. "A Comparison of the Information Technology Knowledge of United States and German Auditors," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 35702, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Francesca Culasso & Elisa Giacosa & Edoardo Crocco & Daniele Giordino, 2023. "Modern day Management Accountants: A latent Dirichlet allocation investigation," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 11-36.
    2. Sledgianowski, Deb & Gomaa, Mohamed & Tan, Christine, 2017. "Toward integration of Big Data, technology and information systems competencies into the accounting curriculum," Journal of Accounting Education, Elsevier, vol. 38(C), pages 81-93.
    3. Lin Mei Tan & Fawzi Laswad, 2018. "Professional skills required of accountants: what do job advertisements tell us?," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 403-432, July.
    4. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2015. "Accounting education literature review (2013–2014)," Journal of Accounting Education, Elsevier, vol. 33(2), pages 69-127.
    5. Parra, Fernando & Jacobs, Aimee & Trevino, Laura L., 2021. "Shippy Express: Augmenting accounting education with Google Sheets," Journal of Accounting Education, Elsevier, vol. 56(C).
    6. Najihah Jusoh & Hanyza Ahmad, 2019. "Usage Of Microsoft Excel Spreadsheet As Accounting Tools In Sme Company," INWASCON Technology Magazine(i-TECH MAG), Zibeline International Publishing, vol. 1, pages 23-25, September.
    7. Bent, Kirke & Caplan, Dennis, 2017. "Lattice allocations: A better way to do cost allocations," Advances in accounting, Elsevier, vol. 38(C), pages 99-105.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Siew, Eu-Gene & Rosli, Khairina & Yeow, Paul H.P., 2020. "Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia," International Journal of Accounting Information Systems, Elsevier, vol. 36(C).
    2. Nabi Al-Duwaila & Abdullah AL-Mutairi, 2017. "The Opinion of Auditors towards the Importance and Knowledge of Information Technology in Kuwait," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(3), pages 170-170, February.
    3. Willis, Veronda F., 2016. "A model for teaching technology: Using Excel in an accounting information systems course," Journal of Accounting Education, Elsevier, vol. 36(C), pages 87-99.
    4. Ballantine, Joan & Boyce, Gordon & Stoner, Greg, 2024. "A critical review of AI in accounting education: Threat and opportunity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    5. Philip Cooper, 2006. "Adapting management accounting knowledge needs to functional and economic change," Accounting Education, Taylor & Francis Journals, vol. 15(3), pages 287-300.
    6. Chiara Mio & Luciana Oranges Cezarino, 2023. "Competencies for Sustainable Development Goals Accounting: Educating public management for disclosure and reporting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 133-160.
    7. Karmańska Anna, 2023. "Coding Skills in the Automation of Accounting Processes," Folia Oeconomica Stetinensia, Sciendo, vol. 23(1), pages 107-123, June.
    8. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2017. "Accounting education literature review (2016)," Journal of Accounting Education, Elsevier, vol. 39(C), pages 1-31.
    9. Susanne Leitner-Hanetseder & Christoph Eisl & Carina Knoll & Othmar M. Lehner, 2021. "Need For Advanced It Skills For Accountants €“ What Does Accounting Education Literature Tell Us?," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 13(1), pages 57-69.
    10. Paisey, Catriona & Paisey, Nicholas J., 2010. "Developing skills via work placements in accounting: Student and employer views," Accounting forum, Elsevier, vol. 34(2), pages 89-108.
    11. Ayres, Douglas & Stanfield, Jason, 2019. "Pulling it all together: ACME trailers, a costing case," Journal of Accounting Education, Elsevier, vol. 46(C), pages 72-88.
    12. Nabil Ibrahim & John Angelidis, 2009. "The Relative Importance of Ethics as a Selection Criterion for Entry-Level Public Accountants: Does Gender Make a Difference?," Journal of Business Ethics, Springer, vol. 85(1), pages 49-58, February.
    13. Grimm, Stephanie Dehning & Blazovich, Janell L., 2016. "Developing student competencies: An integrated approach to a financial statement analysis project," Journal of Accounting Education, Elsevier, vol. 35(C), pages 69-101.
    14. Gohar Saleem Parvaiz & Owais Mufti & Muhammad Wahab, 2017. "Skills Acquisition Shortfall: A Study of Professional Accounting Education," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 9(2), pages 135-164, June.
    15. Dixon, Keith, 2011. "Assessment at the centre of strategies of [accountant] learning in groups, substantiated with qualitative reflections in student assessments," MPRA Paper 29861, University Library of Munich, Germany.
    16. Sarkar, Sumantra & Gray, Joy & Boss, Scott R. & Daly, Emmet, 2021. "Developing institutional skills for addressing big data: Experiences in implementation of AACSB Standard 5," Journal of Accounting Education, Elsevier, vol. 54(C).
    17. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2015. "Accounting education literature review (2013–2014)," Journal of Accounting Education, Elsevier, vol. 33(2), pages 69-127.
    18. Lee, Lorraine & Shifflett, Eileen & Downen, Tom, 2019. "Teaching excel shortcuts: A visualization and game-based approach," Journal of Accounting Education, Elsevier, vol. 48(C), pages 22-32.
    19. Domino, Madeline A. & Schrag, Daniel & Webinger, Mariah & Troy, Carmelita, 2021. "Linking data analytics to real-world business issues: The power of the pivot table," Journal of Accounting Education, Elsevier, vol. 57(C).
    20. Samuel, Sajay, 2018. "A conceptual framework for teaching management accounting," Journal of Accounting Education, Elsevier, vol. 44(C), pages 25-34.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:joaced:v:32:y:2014:i:4:p:24-30. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/journal-of-accounting-education .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.