- Tytuł:
- Management Accounting Professionals in the SMART Economy
- Autorzy:
-
Dobroszek, Justyna
Paientko, Tetiana
Walińska, Ewa - Powiązania:
- https://bibliotekanauki.pl/articles/45429843.pdf
- Data publikacji:
- 2024-09-12
- Wydawca:
- Uniwersytet Warszawski. Wydział Nauk Ekonomicznych
- Tematy:
-
management accountant
smart organisations
smart workers
industry 4.0
traits - Opis:
- The article aims to identify the characteristics and traits of management accountants operating in a smart environment. As technology and digital transformation reshape the business landscape, management accountants are critical in navigating this new terrain. Our approach is based on the theory of change (ToC), which provides a framework for understanding the changes in business practices and management accounting necessitated by the emergence of smart technologies. To develop our conceptual model, we extensively reviewed the literature, examining both theoretical and empirical studies to identify the emerging competencies required of management accountants in this context. We build a conceptual SMART management accounting model whose components are (S) Strategic, (M) Meaningful, (A) Agile, (R) Resilient, and (T) Transparent. Each component represents a set of specific attributes and characteristics that management accountants should possess to thrive in a smart environment.
- Źródło:
-
Central European Economic Journal; 2024, 11, 58; 320-328
2543-6821 - Pojawia się w:
- Central European Economic Journal
- Dostawca treści:
- Biblioteka Nauki
Artykuł