The fourth industrial revolution (4IR) presents many opportunities and challenges in a digitised world of work. This paper draws on systematic literature review recent research published by accounting professional bodies outlining the impact digital technologies profession. By taking advantage this work study critically assesses types skills personal qualities that graduates as future accountan...

This paper considers the impact of ERP implementations upon the role of management accountants, upon management accounting in general, and upon business processes. It does so in the context of the perceived success of the ERP implementation. A postal questionnaire was circulated to almost 700 management accountants working in large UK-based organisations. It finds that under successful ERP impl...

BACKGROUND In the field of health technology assessment (HTA), there are several approaches that can be used for ethical analysis. However, there is a scarcity of literature that critically evaluates and compares the strength and weaknesses of these approaches when they are applied in practice. In this paper, we analyse the applicability of some selected approaches for addressing ethical issues...

The main objective of this study was to investigating the relation between organizational commitment and job satisfaction for accountants in 37 branches of the National Oil Refining & Distribution Company. In this research, it was used from the method stratified random sampling proportional to bulk, which questionnaires were distributed according to Morgan table and were distributed more than a...

Matthews et al.'s The Priesthood of Industry [Matthews, D., Anderson, M., & Edwards, J.R. (1998). The preisthood of industry. The rise of the professional accountant in British management. Oxford: Oxford University Press] charts the encroachment of professional accountants into the realms of management in Britain. It is suggested in this review essay that the brand of economic determinism emplo...

Purpose – To identify differences between employer expectations and educational pedagogy of the skills set appropriate for management accountants. Design/methodology/approach – The data was derived from job advertisements by employers seeking management accountants in Australasian organisations. Findings A total of 36 practices were identified within the management accounting job advertisements...

The role of the management accountant has been transformed from bookkeeper to finance manager in recent years. Since ICT is an important driver for change in business processes and in the work of management accountants, we believe that Information Management (IM) training can and should play a central role in a revised curriculum for management accountants. We report on a revised IM course for ...

This study investigates Greek accounting offices use of Information and Communication Technologies (ICT). Initially, a comprehensive questionnaire was developed. It contains 35 questions with multiple answers and 2 open questions tailored to the accountants. One hundred accountants’ offices in a Greek county answered the questionnaire. The findings present their current ICT infrastructure and t...