Exploring perception of IT skills among Australian accountants: An alignment between importance and knowledge

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 tools is low. Overall, the IT knowledge levels among Australian accountants are lower than the perception towards the importance of these technologies. The greatest alignment between importance and knowledge is in accounting software. On the other hand, the biggest gap is in security management skills. Accountants perceive that IT security is very important to their roles; however, they view themselves as lacking knowledge in this area. The results of this study can be used as a guideline to further develop training programs to improve the relevant IT skills among accountants.

[1]  C. Janie Chang,et al.  Accounting education, firm training and information technology: a research note , 2003 .

[2]  Noor Azizi Ismail,et al.  Perception towards the importance and knowledge of information technology among auditors in Malaysia , 2009 .

[3]  Ian Robert Beaman,et al.  Information technology, decision support and management accounting roles , 2007 .

[4]  Uday S. Murthy,et al.  Knowledge Sharing Among Accounting Academics in an Electronic Network of Practice , 2009 .

[5]  V. Wan,et al.  A Comparative Study of Accounting Information Systems Courses in Australia and the United States , 1988 .

[6]  Sharon Burnett.  The Future of Accounting Education: A Regional Perspective , 2003 .

[7]  Marilyn M. Greenstein,et al.  Assurance practitioners' and educators' self-perceived IT knowledge level: an empirical assessment , 2004, Int. J. Account. Inf. Syst..

[8]  McCourt Larres Patricia,et al.  Practical PC skills of newly qualified chartered accountants : a study of the training programme of the Institute of Chartered Accountants in Ireland , 1999 .

[9]  Donald R. Deis,et al.  Auditors' Training and Proficiency in Information Systems: A Research Synthesis , 2009, J. Inf. Syst..

[10]  Diane J. Janvrin,et al.  An Examination of Audit Information Technology Use and Perceived Importance , 2008 .

[11]  David R. Fordham.  New Roles for AIS Courses: A Surprising Finding from a Case Study , 2005, J. Inf. Syst..

[12]  P. L. Wessels,et al.  Critical information and communication technology (ICT) skills for professional accountants , 2005 .

[13]  Ashraf Unnisa Kazi,et al.  Small and medium business enterprises and the use and adoption of information and communication technology: a study of legal issues and legal perspectives , 2007 .

[14]  Thomas E. McKee,et al.  A Comparison of the Information Technology Knowledge of United States and German Auditors , 2008 .

[15]  Janis L. Gogan,et al.  Accountants and Emerging Technologies: A Case Study at the United States Department of the Treasury Bureau of Engraving and Printing , 2006, J. Inf. Syst..

[16]  Paul S. Goodman,et al.  Learning Outcomes for a Business Information Systems Undergraduate Program , 2008, Commun. Assoc. Inf. Syst..

[17]  Mike Adams,et al.  Accounting information systems curriculum: an empirical analysis of the views of New Zealand-based accounting academics and practitioners , 1996 .

[18]  N. Venkatraman.  The Concept of Fit in Strategy Research: Towards Verbal and Statistical Congruence. , 1987 .

[19]  Victoria Mitchell,et al.  Fit perspectives and theory building in information systems , 2007, 2007 40th Annual Hawaii International Conference on System Sciences (HICSS'07).

[20]  Peter Best,et al.  The accounting information systems curriculum: compliance with IFAC requirements , 2005 .