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Management Accounting Professionals in the SMART Economy

Author

Listed:
  • Dobroszek Justyna

    (University of Lodz, Faculty of Management, Matejki 22/26, 90-237 Łódź, Poland)

  • Paientko Tetiana

    (Hochschule für Technik und Wirtschaft (HTW) Berlin, Fachbereich 3, Wirtschafts- und Rechtswissenschaften, Treskowallee 8, C 438, 10318 Berlin, Germany)

  • Walińska Ewa

    (University of Lodz, Faculty of Management, Matejki 22/26, 90-237 Łódź, Poland)

Abstract

The article aims to identify the characteristics and traits of management accountants operating in a smart environment. As technology and digital transformation reshape the business landscape, management accountants are critical in navigating this new terrain. Our approach is based on the theory of change (ToC), which provides a framework for understanding the changes in business practices and management accounting necessitated by the emergence of smart technologies. To develop our conceptual model, we extensively reviewed the literature, examining both theoretical and empirical studies to identify the emerging competencies required of management accountants in this context. We build a conceptual SMART management accounting model whose components are (S) Strategic, (M) Meaningful, (A) Agile, (R) Resilient, and (T) Transparent. Each component represents a set of specific attributes and characteristics that management accountants should possess to thrive in a smart environment.

Suggested Citation

  • Dobroszek Justyna & Paientko Tetiana & Walińska Ewa, 2024. "Management Accounting Professionals in the SMART Economy," Central European Economic Journal, Sciendo, vol. 11(58), pages 320-338.
    • Handle: RePEc:vrs:ceuecj:v:11:y:2024:i:58:p:320-338:n:1021
    DOI: 10.2478/ceej-2024-0021
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    References listed on IDEAS

    as
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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    management accountant; smart organisations; smart workers; industry 4.0; traits;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O10 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - General

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