Business practice and literature frequently advocate more business oriented roles for management accountants. The aim of this study is to examine reasons for management accountants to act as business partners and to analyze corresponding performance effects. More specifically, two research questions are investigated: (i) why do management accountants act as business partners, and (ii) are busin...

Purpose – The purpose of this paper is to discuss the impact of an Enterprise Resources Planning (ERP) system on the role of accountants, to provide job qualifications for their reference. Design/methodology/approach – This research adopts the case study method, using on-the-spot interviews and a questionnaire to find out the effects of an ERP system on the role of accountants. Findings – The r...

Whereas the adverse consequences of rote stress are well substantiated for most occupational groups, the relationship between this phenomenon and other job-related factors in accountants has received relatively less attention. The limited past research involving accountants has either excluded female accountants or failed to report data by sex. Moreover, previous research has largely excluded a...

This paper investigates the alignment between the perceptions of information technology (IT) importance and knowledge levels among accountants in Australia. Data were collected from a survey of 165 accountants. The results indicate that accountants have a high IT knowledge in email and communication software, and electronic spreadsheets, while knowledge in systems development and programming to...

The increase in the number of cases of financial fraud due to failure of statutory audit to detect and prevent fraudulent activities has given rise for the services of forensic accountants. This paper highlights how forensic accountants can be employed to resolve this challenge. The study was a theoretical research which considered the roles of forensic accountants in combating fraudulent activ...

This study investigates the factors that influence accounting information systems (AIS) adoption among accountants. Drawing on the unified theory of acceptance and use of technology (UTAUT), the task–technology fit (TTF) model and the institutional theory, we developed a research model for AIS adoption by accountants. Data was collected from 216 accountants and multiple linear regression was em...

Purpose – This paper explores the impact of small business managers’ objectives and preferred methods of communicating on the communications aspect of accountants’ advisory relationship with small business. Through exploring these issues, the paper aims to contribute to understanding of accounting’s capacity to satisfy the communication needs of its users. Methodology – A mixed methodology, com...

Purpose – The purpose of this paper is to explore the impact of small business managers’ objectives and preferred methods of communicating on the communications aspect of accountants’ advisory relationship with small business. Through exploring and reporting on these issues, the paper seeks to contribute to understanding of accounting’s capacity to satisfy the communication needs of its users. ...

An increase in the pace of technological change has revolutionised the way accountants perform their jobs. In response to this challenge, the identification of a new comprehensive set of information technology competencies combined with information technology skills and other skills (namely, soft skills) are necessary. This study uses mixed methods to identify which information technology skill...