Ku Maisurah Ku Bahador

Information Technology Skills and Competencies – A Case for Professional Accountants

Growing utilisation and value profile of information technologies have also forced professional accountants to upgrade their skills set so as perform their job better. As a result, there is an increasing concern about the level of competencies that accountants possess in the use of information technologies, and whether they are prepared to meet the challenges of contemporary business environment. However, the skills acquired by professional accountants are still below the minimum level drawn by the accounting professional bodies such as the International Federation of Accountants and the American Institute of Certified Public Accountants. This study focuses on information technology based competencies framework for professional accountants, specifically those operating in small to medium sized accounting practices. This study makes a significant contribution to knowledge and practice by providing theoretical base for developing information technology related competencies for knowledge workers in general and professional accountants in particular.