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Employers' Perceptions of Information Technology Competency Requirements for Management Accounting Graduates

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  • Gary Spraakman
  • Winifred O'Grady
  • Davood Askarany
  • Chris Akroyd

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.

Suggested Citation

  • Gary Spraakman & Winifred O'Grady & Davood Askarany & Chris Akroyd, 2015. "Employers' Perceptions of Information Technology Competency Requirements for Management Accounting Graduates," Accounting Education, Taylor & Francis Journals, vol. 24(5), pages 403-422, October.
    • Handle: RePEc:taf:accted:v:24:y:2015:i:5:p:403-422
    DOI: 10.1080/09639284.2015.1089177
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    Cited by:

    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2016. "Accounting education literature review (2015)," Journal of Accounting Education, Elsevier, vol. 35(C), pages 20-55.
    2. Nanja Kroon & Maria do Céu Alves, 2023. "Fifteen Years of Accounting Professional’s Competencies Supply and Demand: Evidencing Actors, Competency Assessment Strategies, and ‘Top Three’ Competencies," Administrative Sciences, MDPI, vol. 13(3), pages 1-23, February.
    3. 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.

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