The Maturity Of Information Technology Competencies: The Case Of A Malaysian Public University

Information technology plays a significant role in the accounting industry. Accounting graduates, therefore, are expected to possess necessary IT competencies to execute the day-to-day activities. However, IT competencies have been viewed as a uni-dimensional construct, with the focus on imparting technical knowledge. There is a difference between the ability to operate IT and IT competencies. IT competency refers to the use of technology for the execution of routine business, so that it contributes to the sustenance, growth and evolution of the business. Therefore, IT competencies should be viewed as a multi-dimensional construct wherein technical ability is complemented by organisational, people and conceptual skills. This study reports the results of a study which analysed the maturity level of IT competencies embedded in existing accounting curriculum in a Malaysian public university. These IT competencies were examined by reference to four major dimensions, namely: technical skills, organisational skills, people skills, and conceptual skills. In doing so, this study presents a scorecard of IT competencies and highlights the underachieving areas of the results of this case study; thus, enabling learning and working as a role map for the continuous improvement of the incorporation of IT competencies in the curriculum. This study makes a significant contribution to the academic and professional body of knowledge and provides an empirically-tested basis for developing IT competencies for knowledge workers in general and professional accountants in particular

THE CHANGING ROLE OF ACCOUNTANTS IN A TRANSITION ECONOMY – EVIDENCE FROM ROMANIA

Recently a number of interventions have impacted the Romanianaccounting system, such as the harmonization with the European Directives,International Financial Reporting Standards (IFRS), and an increased move towardsmodern information technologies such as Enterprise Resource Planning (ERP)software. In this study we directly explore these influences by applying job offeranalysis as a reflection of current and future organizational practices (Bollecker,2000). We determine the competencies expected from accountants in Romanianbusinesses and ask whether financial accounting and management accounting areseparate specialized positions in Romania, or are they developing into hybrid monistpositions? We conclude that the state of the Romanian accounting profession is one oftransition with some alignment with recent global trends. However, our inter-temporal analysis also suggests a degree of intransience with management andfinancial accountants, whilst sharing some common competencies, still maintaining anumber of attributes associated with the two-cycle accounting system. Finally, weshow that ERP competencies are the more important drivers of the hybridization ofaccountants in Romania.accountants in transition, hybridization of accounting roles, Romanian accountingprofession, two-cycle accounting system, enterprise resource planning, job-offer analysis

Occupational safety and health practice: a study at rubber manufacturing industry by using hirarc

Occupational Safety and Health Act (OSHA) is a discipline with broad scope involving many specialized fields. The definition of safety is the state of being ‘safe’, condition of being protected against physical, social, spiritual, financial, political, emotional, occupational, psychological, educational or other types of consequences of failure, damage, error, accidents, harm or any other events which can be considered non-desirable. Health is a state of complete physical, mental, and social well-being and not merely the absence of disease and infirmity. Engineers play their roles at workstations to ensure the safety and health of each staff is in good conditions with proper ergonomic condition. This study conducted occupational safety and health act study at Kenny Leather (M) Sdn Bhd. The site visit, observation and interview session were conducted. The objective of this study is to identify the current or potential hazard that might be occurred in the factory. This study also providing the suitable solution and precaution step towards the zero hazard for the factory for reducing the possible accidents or injuries. Some of the suggestion that has collected through data collected was carried out through site visit using Preliminary Hazard Analysis (PHA) and HIRARC form by interviewing several workers. As a result, this study gave recommendations to the company in order to practice the safe and no harm work practice and gives priority to the safety first

Technical Competencies Required by Accountants: An Analysis of Accounting Job Advertisements

The changing of business environment raises the question about the priority skills that are needed by the labour market in Indonesia. This study focuses on technical competencies in accounting education by exploring the company's point of view. This study aims to determine the technical competencies needed by accountants through analysis of accounting job advertisements. This study uses content analysis on 612 online job vacancies. The data was then tested differently using the non-parametric Kruskal Wallis test. The findings of this study indicated that information technology and financial reporting skills are the most needed technical competencies by companies. Specifically, the skills that should be mastered by accountants are the skills to use Microsoft office packages and prepare company financial reports. In addition, this study found that there are differences in the need for accounting technical competencies in each job position. The results of this study are expected to provide insight and self-reflection to accounting graduates regarding the technical competencies needed to enter the world of work, so that accounting graduates can fit themselves with the required skills so that they can easily be accepted in the desired job

Information Technology Based Competencies For Professional Accountants In Malaysian Small Medium Sized Enterprises (SMES)

Nowadays, professional accountants have to deal with a range of information technologies in a variety of ways throughout their professional lives. An all emphasising skills based competency for accountants is, therefore, required, which not only caters for technical skills, but also requires organisational, human, and conceptual skills to take optimum advantage of IT for the benefit of the entire organisation. This research seeks to investigate IT competencies among professional accountants in Malaysian SMEs. This study takes a comprehensive view of IT competence for professional accountants, and investigates the issue at hand in technical, organisational, human, and conceptual dimensions. In doing so, it employs a qualitative interpretive research methodology with exploratory case study method. It uses diverse data collection strategies including, and relies on triangulation of evidence to resolve the research questions in this study. This research, thus, makes significant contribution to academic and professional bodies and provide theoretical base for developing IT related competencies for knowledge workers in general and professional accountants in particular

Fifteen Years of Accounting Professional s Competencies Supply and Demand: Evidencing Actors, Competency Assessment Strategies, and Top Three Competencies

This paper reviews accounting education literature with a focus on the supply of and demand for an accounting professional’s competencies. Its main objective is to determine which actors are involved in the relationship, ascertain both sides’ perspectives, and evidence of competency supply and demand over the last 15 years. After a solid selection, the analysis includes 122 empirical articles from 2006 to 2021. The actors and competencies addressed in the relevant literature were identified and strategies used in their assessment were discovered. The identified competencies were then categorized and framed in the five constructs presented by Kroon and Alves. This approach evidenced that mismatches remain between competency expectations and competency supply in the accounting profession. Investigators may consider the results to improve the consistency of research in this field of study, contributing to a theory that is still lacking. Using the identified concepts and the constructs’ components, empirical studies can bring substantial practical implications to reduce or eliminate existing competency gaps. This study provides an integrated understanding of the literature on the fit between higher education institutions and the labor market of the accounting professional’s competencies. The framing of actors, strategies, and competencies will assist other researchers in augmenting knowledge in this area.info:eu-repo/semantics/publishedVersio

Information Technology Competencies for Malaysian Accountants : An Academic\u27s Perspective

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 skills and competencies are required for accountants from the perspective of academics in Malaysia. Findings indicate that spreadsheets, word processing and accounting software were ranked as much-needed skills to be acquired by accountants while communication skills were ranked as the most required skills, and delegation skills as the least required. Although academics have an important role to determine accountants’ information technology skills and competencies, they are still unfamiliar with the exact soft skills that should be blended in utilising information technology

Ranking workplace competencies: Student and graduate perceptions

Students and graduates from a variety of business studies programs at a New Zealand tertiary institution completed a questionnaire in which they ranked the relative importance of a list of 24 competencies for graduates entering the workforce using a 7-point Likert scale. These competencies were identified from literature reports of the characteristics of superior performers in the workplace. The results show a close similarity between students and graduates’ ranking of competencies with computer literacy, customer service orientation, teamwork and co-operation, self-confidence, and willingness to learn ranked most important. There was little difference between the two groups in their rankings of cognitive or ‘hard’ skills and behavioral or ‘soft’ skills. However, the graduates placed greater importance on most of the competencies, resulting in a statistically significant difference between the graduates and students’ ranking of both hard and soft skills. The findings from this study suggest that cooperative education programs may help develop business students’ awareness of the importance of graduate competencies in the workplace

The Identification of Information Technology Competencies Level among Accounting Practitioners

The information technology skills competencies for accounting practitioners have become crucial for accounting process in current business environment. 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, professional skills or soft skills) are necessary. This study uses quantitative methods to identify the ranking and correlation of information technology competency dimensions from accounting practitioners in Malaysia. Findings indicate that 3 technical skills, i.e. spreadsheet software, accounting packages and advanced word processing were indicated as higher rankings among technical skills while prioritisation skills, negotiation skills and decision making-skills were recorded as top ranked for organisational skills, people skills and conceptual skills, respectively. Additionally, Pearson correlation coefficient was used to test relationship between skill dimensions. In this case, all relationships tested were significant and positive. The results provide insights on how accounting practitioners adopt skills required for the service and tasks that they are expected to fulfil in practice

Who Can Work Where: Reducing Barriers to Labour Mobility in Canada

Barriers to labour mobility in Canada remain a problem, even though Canadian governments have taken steps to reduce them. In the study, the author says Canada’s regulated professions and skilled trades, which represent about 11 percent of the workforce, face barriers to mobility that have negative implications for the country’s productivity, labour supply and future economic prospects. Like the rest of the world, Canada will face a labour crunch in the next 10 years. Unless Canada ensures that its professionals and skilled workers can work anywhere in the country, it could limit the ability to attract the people the economy needs.Economic Growth and Innovation, labour mobility, Agreement on Internal Trade (AIT), Labour Mobility Chapter