Requirements for Information Technology with Newly Hired Management Accounting Graduates

Abstract

The purpose of this paper is to determine what employers require newly hired management accounting graduates to have in terms of information technology knowledge and skills. The management accounting curriculum literature was examined along with pronouncements from relevant professional associations. CFOs at some of the largest New Zealand firms were interviewed. These CFOs were consistent on the IT knowledge and skills required by management accounting graduates, i.e., intermediate proficiency in some Microsoft tools (Excel, Word, PowerPoint, and Outlook) and familiarity with an ERP system to understand transaction processing. Of those requirements Excel for analysis was by far the most important. Our contribution challenges the literature and the professional associations, and clarifies what educators should provide to management accounting students.

Keywords: management accounting, curriculum, information technology, information systems

JEL Classification: M19