Coding skills for accountants

Bhatta, Bibek; Hiebl, Martin R. W.

doi:10.4324/9781003132943-16

Cited by 1 publication

(3 citation statements)

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“…To the best of the authors’ knowledge, our study is the first to underpin the relevance of data analytics skills of management accountants for desirable organization-level outcomes such as decision quality. Our study thus confirms notions expressed in the literature suggesting that data analytics skills and other IT-related skills for management accountants are about to increase in importance (Andreassen, 2020; Bhatta and Hiebl, 2022; Coyne et al , 2018; Oesterreich and Teuteberg, 2019; Schnegg and Möller, 2022; ten Rouwelaar et al , 2021; Wadan et al , 2019; Wolf et al , 2020). At the same time, our results complement those of Szukits (2022).…”

Section: Discussionsupporting

confidence: 90%

“…Recent studies on the effects of big data on management accountants have suggested that technological developments around big data may have a decisive influence on the role of management accountants, suggesting that such individuals will have to acquire new data-related skills to maintain their standing as the primary information providers to management (Andreassen, 2020; Bhatta and Hiebl, 2022; Kokina et al , 2021; Lawson, 2019; Oesterreich and Teuteberg, 2019; Spraakman et al , 2020; Schnegg and Möller, 2022; Szukits, 2022; Wadan et al , 2019; Wolf et al , 2020; Youssef and Mahama, 2021). In particular, big data and the associated new technologies are expected to lead to an elimination of repetitive tasks, which allows management accountants to spend less time on data collection and more time on data evaluation, data analysis and data interpretation (Andreassen, 2020; Lawson, 2019).…”

Section: Theory Related Literature and Hypothesesmentioning

confidence: 99%

“…In particular, big data and the associated new technologies are expected to lead to an elimination of repetitive tasks, which allows management accountants to spend less time on data collection and more time on data evaluation, data analysis and data interpretation (Andreassen, 2020; Lawson, 2019). However, to excel in data analysis, data analytics skills such as IT skills and statistical knowledge are requireed (Andreassen, 2020; Bhatta and Hiebl, 2022; Kokina et al , 2021; Oesterreich and Teuteberg, 2019; Spraakman et al , 2020; Wadan et al , 2019). Pinpointing this development, Wadan et al (2019, p. 5817) emphasize that “there will be a shift from traditional analysis towards statistical analysis methods.” At the same time, Spraakman et al (2020) recently reported findings indicating that as of yet, this shift has not taken place (Coyne et al , 2018).…”

Section: Theory Related Literature and Hypothesesmentioning

confidence: 99%

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Big data and decision quality: the role of management accountants’ data analytics skills

Franke

Hiebl²

2022

IJAIM

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Purpose Existing research on the relationship between big data and organizational decision quality is still few and far between, and what does exist often assumes direct effects of big data on decision quality. More recent research indicates that such direct effects may be too simplistic, and in particular, an organization’s overall human skills are often not considered sufficiently. Inspired by the knowledge-based view, we therefore propose that interactions between three aspects of big data usage and management accountants’ data analytics skills may be key to reaching high-quality decisions. The purpose of this study is to test these predictions based on a survey of US firms. Design/methodology/approach The authors draw on survey data from 140 US firms. This survey has been conducted via MTurk in 2020. Findings The results of the study show that the quality of big data sources is associated with higher perceived levels of decision quality. However, according to the results, the breadth of big data sources and a data-driven culture only improve decision quality if management accountants’ data analytics skills are highly developed. These results point to the important, but so far unexamined role of an organization’s management accountants and their skills for translating big data into high-quality decisions. Practical implications The present study highlights the importance of an organization’s human skills in creating value out of big data. In particular, the findings imply that management accountants may need to increasingly draw on data analytics skills to make the most out of big data for their employers. Originality/value This study is among the first, to the best of the authors’ knowledge, to provide empirical proof of the relevance of an organization’s management accountants and their data analytics skills for reaching desirable firm-level outcomes. In addition, this study thus adds to the further advancement of the knowledge-based view by providing evidence that in contemporary big-data environments, interactions between tacit and explicit knowledge seem crucial for driving desirable firm-level outcomes.

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