Developing accountants for the future: new technology, skills, and the role of stakeholders

IF 2.5 Q2 BUSINESS, FINANCE

Accounting Education Pub Date : 2022-03-29 DOI:10.1080/09639284.2022.2057195

Denise A Jackson, G. Michelson, Rahat Munir

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引用次数: 13

Abstract

ABSTRACT New technologies in accounting are widely regarded as crucial to building organisational success. They have, and continue, to impact on the requisite skills for graduate and early career accounting professionals. This research focuses on how well universities, employing organisations, and professional associations are preparing early career accountants for new technology, and the future pathways to build technology-related skills. Drawing on a mixed-method study of 315 early career accountants and 175 managers/recruiters in Australia, we find different perceptions exist between these two groups. Early career accountants were generally more positive in their assessment of how well organisations’ training systems prepared them for new technology while managers/recruiters expressed greater confidence in universities’ ability to develop accountants to meet emergent skill demands. We argue there is an important, complementary, and yet slightly different role played by stakeholders (universities/employing organisations/professional associations) in building technology-related skills to help collectively nurture early career accountant talent.

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为未来发展会计：新技术、技能和利益相关者的作用

会计新技术被广泛认为是建立组织成功的关键。它们已经并将继续对毕业生和早期职业会计专业人员的必备技能产生影响。这项研究的重点是大学、雇佣组织和专业协会如何为早期职业会计师准备新技术，以及未来建立技术相关技能的途径。根据对澳大利亚315名早期职业会计师和175名经理/招聘人员的混合方法研究，我们发现这两个群体之间存在不同的看法。早期职业会计师在评估组织的培训系统如何使他们为新技术做好准备方面通常更为积极，而经理/招聘人员对大学培养会计师以满足新兴技能需求的能力表示更大的信心。我们认为，利益相关者(大学/雇佣组织/专业协会)在建立与技术相关的技能方面发挥着重要的、互补的、但略有不同的作用，以帮助集体培养早期职业会计人才。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Education BUSINESS, FINANCE-

CiteScore

8.00

自引率

21.90%

发文量

期刊介绍： Now included in the Emerging Sources Citation Index (ESCI)! Accounting Education is a peer-reviewed international journal devoted to publishing research-based papers on key aspects of accounting education and training of relevance to practitioners, academics, trainers, students and professional bodies, particularly papers dealing with the effectiveness of accounting education or training. It acts as a forum for the exchange of ideas, experiences, opinions and research results relating to the preparation of students for careers in all walks of life for which accounting knowledge and understanding is relevant. In particular, for those whose present or future careers are in any of the following: business (for-profit and not-for-profit), public accounting, managerial accounting, financial management, corporate accounting, controllership, treasury management, financial analysis, internal auditing, and accounting in government and other non-commercial organizations, as well as continuing professional development on the part of accounting practitioners.