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Article

Abstract

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.

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