Document Type



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.