Information technology plays a significant role in the accounting industry. Accounting practitioners, therefore, are expected to possess necessary IT competencies to execute the day to day activities. However, IT competencies as always been viewed as a uni-dimensional construct, where focus in on imparting technical knowledge. There is a different between the ability to operate IT and IT competencies. IT competency stands for using technology for the execution of routine business, so that it contributes to the sustenance, growth, evolution of the business. Therefore, IT competencies should be viewed as a multi-dimensional construct where technical ability is complement with organisational, people and conceptual skills. This study reports the results of a study which analyses the maturity level of IT competencies among accounting practitioners. These IT competencies were examined under 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 the results of this case study, thus, enable learning and work as a role map for the continues improvement of IT competencies of accounting practitioners within the organisation. This study makes a significant contribution to academic and professional body of knowledge and provides an empirically tested based for developing IT competencies for knowledge workers in general and professional accountants in particular.
Ku Bahador, Ku Maisurah and Haider, Abrar, "The Maturity of Information Technology Competencies: A Case of Accounting Practitioners in the Malaysian Accounting Service" (2013). PACIS 2013 Proceedings. 240.