Employers’ perspectives of accounting graduates and their world of work: software use and ICT competencies

Daff, Lyn

doi:10.1080/09639284.2021.1935282

Cited by 22 publications

(29 citation statements)

References 59 publications

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“…The forecasting process for example has favourable preconditions to become largely automated, self-service concepts can replace traditional reporting and planning processes can often be standardised and simplified (Möller et al, 2020). Targeted education in universities and other educational institutions on changes of MC instruments and the use of new ones is required (Daff, 2021).…”

Section: Content Of Wavementioning

confidence: 99%

A literature review on the impact of digitalisation on management control

Fähndrich

2022

J Manag Control

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Digitalisation affects management control (MC). It leads to changes in the way MC activities are organised, performed and analysed. Companies of all industries, locations and sizes have to adapt their MC to digital circumstances, starting with the understanding and delimitation of MC tasks, through the modified application of MC instruments and the consideration of behavioural aspects of MC, to the organisation of the MC function within the company. This paper presents a systematic review of the literature according to Tranfield et al. (Br J Manag 14:207–222, 2003), focusing on the impact of digitalisation on MC. A comprehensive overview of scientific literature is provided by reviewing 166 highly rated accounting journals (based on multiple international journal ratings) and analysing 116 articles from January 2000 to August 2022. Based on the MC framework developed by Guenther (J Manag Control 23:269–290, 2013), the identified studies are categorised into the following research dimensions: tasks, instruments, organisation and behavioural aspects. Multiple studies highlight the continuous development of the MC function under the impact of digitalisation, including the extension of MC tasks, the adaptation of existing MC instruments and creation of new MC instruments, positive and negative behavioural aspects of digitalisation on MC and the establishment of new MC organisation models. In addition to the qualitative content analysis, this literature review also includes an analysis of the methods applied and illustrates their changes over time. This study reveals research gaps in relation to the current MC research and presents potential starting points for future research.

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Section: Content Of Wavementioning

confidence: 99%

A literature review on the impact of digitalisation on management control

Fähndrich

2022

J Manag Control

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“…The development of these transversal skills, as well as a greater sense of ethics and value from the beginning of the accountancy professional training and through lifelong learning, is fundamental to prevent the profession from becoming obsolete [63].…”

Section: Discussionmentioning

confidence: 99%

“…On the one hand, there is an agreement between academics and professionals on the skills that are critical to success as an accountant (although the form with both parties hierarchizes these skills are different). On the other hand, the opinion of accounting students about these same skills is that they are not sufficiently developed in the study plans in accounting in higher education, apart from basic technical skills; this opinion is corroborated by the opinion of employers claiming that students who represent the supply of the market, do not have the skills considered critical for the exercise of the accounting profession today [63,64]. This demonstrates that students do not seem to be very aware of the importance of soft skills for the future of their jobs and their profession, unlike employers who place a high value on this type of skills, and both recent graduates and employers seem to consensually agree that HEIs are doing a poor job in preparing their students in this matter.…”

Section: Dimension 1: What We Preachmentioning

confidence: 99%

Not Practicing What You Preach: How Is Accounting Higher Education Preparing the Future of Accounting

et al. 2022

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The accounting profession is undergoing significant changes due to revolutions in technology and markets. It is ever more important for higher education institutions (HEIs) to understand how to prepare professionals and students for the not-so-distant future. A review of the literature was conducted using VOS Viewer, focusing on the accountant’s profile in the context of the fourth industrial revolution and digital transformation. Then, the literature review’s findings were compared with the curricula of all Portuguese HEI accounting courses. The results show that transversal skills will be crucial in maintaining the relevance of the accounting profession, but HEIs seem to focus their curricula almost entirely on technical competencies/hard skills. There are, therefore, substantial divergences between what literature preaches and what education practices, not unlike what is being reported the world over. The origins and solutions to this apparent paradox are explored so as to contribute to good practices in other contexts and as a cautionary tale for other countries’ professional systems.

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“…The technologies used in practice and the graduates will be aware of the technologies they will encounter when they meet the business environment. (Daff, 2021).…”

Section: Introductionmentioning

confidence: 99%

Developing a maturity model to identify digital skills and abilities of accounting professionals: evidence from Turkey

Karcioğlu¹,

BİNİCİ²

2023

ACCESS

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The digital transformation process has led to the spread of new and advanced technologies in business environments. This situation has affected the accounting profession as well as many professions and has created new opportunities and risks. The biggest risk that arises is that accounting professionals must have up-to-date digital skills to stay relevant in the field. Determining the current digital skills of accounting professionals is important to meet this requirement and constitutes the source of motivation for the study. Objectives: The aim of this study is to investigate the level of digital abilities and skills that will enable accounting professionals to use current and advanced technologies developed as a result of digital transformation. Methods/Approach: This study used a survey method to collected data from 279 professional accountants working in Turkey's leading industrial companies. The collected data was analyzed to develop a maturity model for digital skills and abilities. Results: According to the findings of the study, professional accountants have a high level of maturity in the technologies they use. However, there is a lack of talent and skill in emerging and evolving technologies that are not currently widely used in the workplace. This study benefits accounting educators, those with accounting career goals, and the development of digital skills and abilities in accounting professionals.

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Employers’ perspectives of accounting graduates and their world of work: software use and ICT competencies

Cited by 22 publications

References 59 publications

A literature review on the impact of digitalisation on management control

A literature review on the impact of digitalisation on management control

Not Practicing What You Preach: How Is Accounting Higher Education Preparing the Future of Accounting

Developing a maturity model to identify digital skills and abilities of accounting professionals: evidence from Turkey

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