Patterns underlying required competencies for CPA professionals: a content and cluster analysis of job ads

Factors affecting online accounting education during the COVID-19 pandemic: an integrated perspective of social capital theory, the theory of reasoned action and the technology acceptance model

“…Kotb et al (2019) noted that IT represents an essential area that should be covered in accounting curricula to address modifications in the marketplace and to promote graduates' employability. This view is supported by Uwizeyemungu et al (2020), who found that technology is one of seven essential competencies required by accountant recruiters. The use of technology and an online learning system in assessment is appreciated by students (Helfaya, 2019), and accounting students' performance improves with online exams (Aisbitt & Sangster, 2005).…”

“…This research presents solid practical insights into the adoption and usage of online learning systems in developing countries such as Jordan. Factors that enhance the usage of online learning systems are not only confined to organizational issues, as suggested in previous research (Almaiah et al, 2020;Turnbull et al, 2021;Uwizeyemungu et al, 2020;Yadegaridehkordi et al, 2019), but also incorporate other factors, such as individual-related factors and technology-related issues. Therefore, the findings of this study offer valuable recommendations for policymakers, educators, and researchers and will enable them to be more informed about the key features of the successful adoption of online learning systems.…”

Employers’ perspectives of accounting graduates and their world of work: software use and ICT competencies

“…In answer to RQ1, Table 3, Column 1 shows that skills in Outlook were described as 'a given' by the respondents. In Uwizeyemungu et al's (2020) study of job advertisements for accountants, email skills appeared in only a small number of advertisements which may also indicate they are 'a given'. Rai's (2012) research ranked email and communication as the essential ICT skills for accountants.…”

“…A study of the impact of outsourcing on new hires at public accounting firms found employers ranked ICT competence as the third most important skill after analytic and creative thinking (Chaplin, 2017). Content analysis of accounting job advertisements further demonstrated employers' demands for ICT competence in Australia and New Zealand (Tan & Laswad, 2018) as well as Canada (Uwizeyemungu et al, 2020). Despite acknowledging the importance of ICT skills, a recent study of accounting educators and professional associations confirmed continued concerns about the incorporation of ICT competencies into accounting programs (Kotb et al, 2019).…”

Time to rethink public sector accounting education? A practitioner’s perspective

“…Since many years, financial management information systems play an important role in PSA (Dener et al , 2011). In this context, Uwizeyemungu et al (2020) underlined that “the requirement of enterprise resource planning (ERP) competency for accountants reflects the pervasiveness of ERP systems and their taking over of the complete range of organizations' functions and business processes, including accounting functions and processes”. Digitalisation of the accounting and financial reporting function implies that more and more practitioners in government need to be familiar with the use of digital technologies, such as artificial intelligence, robotic process automation, blockchain, open data and smart government .…”