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

Accounting Education, Vol 24 (5), P: 403-422, https://doi.org/10.1080/09639284.2015.1089177

The University of Auckland Business School Research Paper

20 Pages Posted: 23 Jun 2021

See all articles by Gary Spraakman

Gary Spraakman

York University

Winnie O'Grady

University of Auckland Business School

Davood Askarany

University of Auckland Business School

Chris Akroyd

University of Auckland Business School

Date Written: 15

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.

Keywords: Management accounting, curriculum, information technology, information systems, graduate skills

Suggested Citation

Spraakman, Gary and O'Grady, Winnie and Askarany, Davood and Akroyd, Chris, Employers’ Perceptions of Information Technology Competency Requirements for Management Accounting Graduates (15). Accounting Education, Vol 24 (5), P: 403-422, https://doi.org/10.1080/09639284.2015.1089177, The University of Auckland Business School Research Paper, Available at SSRN: https://ssrn.com/abstract=3872098

Gary Spraakman

York University ( email )

Room 282 Atkinson Building
York University
Toronto, Ontario M3J 1P3
Canada
416 736 2100,22155 (Phone)
416 736 5963 (Fax)

Winnie O'Grady

University of Auckland Business School ( email )

12 Grafton Rd
Private Bag 92019
Auckland, 1010
New Zealand

Davood Askarany (Contact Author)

University of Auckland Business School ( email )

12 Grafton Rd
Private Bag 92019
Auckland, 1010
New Zealand

Chris Akroyd

University of Auckland Business School

12 Grafton Rd
Private Bag 92019
Auckland, 1010
New Zealand

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