We found a match
Your institution may have rights to this item. Sign in to continue.
- Title
Digital Skills of Management Accountants: A Comparative Analysis across EU Countries.
- Authors
RÎNDAŞU, Sînziana-Maria; IONESCU-FELEAGĂ, Liliana; IONESCU, Bogdan-Ştefan; TOPOR, Ioan Dan
- Abstract
The Fourth Industrial Revolution is bringing significant changes to the digital skill set required of management accountants. Thus, to continue ensuring the profession's relevance, academia and professional bodies constantly seek to update their curricula to meet the business environment's necessities. Thus, the present research aims to identify the digital skills management accounting practitioners need by examining the companies' requirements and determining whether there are significant differences between European Union (EU) member states regarding the countries' digital performance. This study adopts a mixed-methods approach by combining qualitative and quantitative research methods to achieve this objective. The results obtained from the undertaken analyses reveal that most companies consider necessary basic digital skills, such as the effective use of spreadsheet software and competencies related to integrated systems, Business Intelligence, database management systems, and data warehouse management systems. In addition, the comparative review reveals that in countries with a high level of digital performance there is a significant impact on the professional requirements, with no differences being identified between countries with a medium and low level of digital performance, emphasising the changing role of practitioners as a result of the extensive management accounting processes' digitalisation. The research findings consequently have a series of implications for academia, professional bodies, and companies.
- Subjects
EUROPEAN Union; MANAGEMENT accountants; WAREHOUSE management systems; MANAGERIAL accounting; INDUSTRY 4.0; SPREADSHEET software
- Publication
Audit Financiar, 2023, Vol 21, Issue 172, p772
- ISSN
1583-5812
- Publication type
Article
- DOI
10.20869/AUDITF/2023/172/027