Spreadsheet usage by management accountants: An exploratory study

Bradbard, David A.; Alvis, Charles; Morris, Richard J.

doi:10.1016/j.jaccedu.2014.09.001

Cited by 27 publications

(19 citation statements)

References 6 publications

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“…Excel's importance, however, is not limited to public accounting. For example, Bradbard et al (2014) explore spreadsheet usage by management accountants and identify a list of 37 skills and competencies associated with spreadsheet expertise. Jacobs et al (2016) position Excel as the tool of choice in facilitating strategic managerial decisions, and Ojua (2016) studies the perception of Excel usage and financial reporting in manufacturing firms, with emphasis on the control risks associated with spreadsheets.…”

Section: Literature Reviewmentioning

confidence: 99%

Beyond Excel: Software Tools and the Accounting Curriculum

Lee

Kerler

Ivancevich

2018

AIS Educator Journal

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The ability to use various software and tools is important for students entering the accounting profession. In an exploratory study, we develop a survey to assess accounting practitioners' evaluations of the importance of various software tools, as well as the importance of data analytics and data visualization skills. Responses from 197 practitioners indicate that Excel is the most frequently utilized software / tool, the most important software tool for new hires, and that Excel should be emphasized in university accounting programs. We find that the importance of Excel is consistent across different accounting areas (audit, tax, advisory, and corporate) and across all experience levels. In addition, Adobe Acrobat, PowerPoint, accounting / ERP software, and the FASB Codification were identified as frequently utilized across the various accounting areas and experience levels. Finally, practitioners in each of the different accounting areas and at all experience levels indicate data analytic skills and data visualization skills are important, but that data analytic skills are perceived as more important than data visualization skills. Our study contributes to the accounting information systems literature by identifying the specific software and tools that are relevant to the profession and provides guidance on the software and tools that should be emphasized in university accounting programs.

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Section: Literature Reviewmentioning

confidence: 99%

Beyond Excel: Software Tools and the Accounting Curriculum

Lee

Kerler

Ivancevich

2018

AIS Educator Journal

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“…(2012) stated that strong positive perception of the usefulness of Computerized Accounting System among respondent [8], SME still chooses to use Microsoft Excel for accounting purposes. This argument is also supported by Bradbard et al (2014) which explore spreadsheet usage by management accountants and identify a list of 37 skills and competencies associated with spreadsheet expertise [9]. Besides, Jacobs et al (2016) also position Excel as the tool of choice in facilitating strategic managerial decisions [10], and Ojua (2016) studies the perception of Excel usage and financial reporting in manufacturing firms, with emphasis on the control risks associated with spreadsheets [11].…”

Section: Discussionmentioning

confidence: 99%

Usage of Microsoft Excel Spreadsheet as Accounting Tools in Sme Company

Jusoh¹,

Ahmad²

2019

I. tech. mag.

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Computerized accounting has been used in the business of various sizes of companies (large, medium and small). Along with the rapid development of technology, various accounting software have been developed to facilitate the company's operations. The use of accounting software has also been used as a strategy to produce accurate, quality and reliable financial reports. Prior to the existence of various accounting applications, Microsoft Excel has been used as an accounting tool that helps many companies to record, analyze and report financial statement. The paper aims to study the use of Microsoft Excel is still the choice of accounting instruments at SME companies and the main factors contributing to the selection of accounting tools within the companies. The data were collected using questionnaires on petrol stations operators located in Kemaman, Terengganu. It covers all types of petrol stations such as Shell, Petronas, Petron and Caltex. Petrol station operators have also been interviewed for more detailed and accurate information. The results show that SME still chooses Microsoft Excel as an accounting tool for their company. Low cost is a major factor in the selection of accounting tools by SMEs. While other factors such as company size, perceive ease of use and perceive usefulness also contribute to the selection of SME's accounting tools.

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“…Literature indicates that auditors use Excel very frequently on their daily working activities [11,13,16,17,18,19,20]. The dominance of Excel is not limited to public accounting, Excel has been used across different accounting areas [18], such as in managerial accounting [21,22], financial reporting [23,24], and public accounting sector [11,13,17,18]. As such, Excel should be incorporated into the accounting curriculum [18].…”

Section: Literature Reviewmentioning

confidence: 99%

Redesigning an Auditing Course to Develop Technology Competence

Irafahmi¹,

Williams²,

Kerr³

2021

Proceedings of the Conference on International Issues in Business and Economics Research (CIIBER 2019)

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Incorporating technology into an auditing curriculum is an ongoing challenge for accounting and auditing educators. This study examined the effect of an intervention to develop technology competence. The intervention involved redesigning a course on the basis of Constructive Alignment (CA). The primary intention of CA is to better align three elements in course design: the Intended Learning Outcomes (ILO), the Teaching and Learning Activities (TLA), and the Assessment Tasks (AT). Through case-based learning as the main TLA and AT, students practiced using Excel to complete electronic audit documentations. We focused on the research question: Does redesigning the auditing course using CA lead to improve students' competence in technology? A quantitative and qualitative design was adopted, using a pre-post-test and interview. Our findings suggest redesigning the course in this way improve technology competence and educators should consider students' expectation to work on more specialized audit software.

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Spreadsheet usage by management accountants: An exploratory study

Cited by 27 publications

References 6 publications

Beyond Excel: Software Tools and the Accounting Curriculum

Beyond Excel: Software Tools and the Accounting Curriculum

Usage of Microsoft Excel Spreadsheet as Accounting Tools in Sme Company

Redesigning an Auditing Course to Develop Technology Competence

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