Employers’ Perceptions of Information Technology Competency Requirements for Management Accounting Graduates

Abstract

Management accountants work in a computerized workplace with information technology (IT) for producing financial ledgers and for reporting. Thus, the role of the management accountant has shifted from capturing and recording transactions to analyzing business issues. The research question is: what IT knowledge and skills do employers require of management accounting graduates? An exploratory field research approach was used; chief financial officers and their subordinates at some of New Zealand's largest firms were consulted. These respondents were consistent in their requirements. They emphasized intermediate proficiency with some Microsoft tools (Excel, Word, PowerPoint, and Outlook) and sufficient familiarity with the structure and navigation of an enterprise resource planning system to process transactions such as accounts receivable. Of those requirements, Excel for analysis was the most important. Our contributions update and augment the literature by clarifying the perceptions of employers regarding the IT competencies required of management accounting graduates.     

Individual and contextual influences on the affective commitment of retail salespeople

Abstract

Salesperson characteristics as well as managerial approaches have been found to play an important role in the development of positive attitudes by salespersons towards an organisation. This study integrates these two research areas to investigate the personal and contextual antecedents of affective organisational commitment of retail salespeople. Fit theory and the literature on person–situation interaction provide the theoretical bases for explaining how salesperson selling skills, job liking, and empowerment individually and jointly influence affective commitment. A multilevel modelling approach is used to analyse data from 105 sales managers and 419 salespeople. Findings reveal that salespersons' affective commitment is influenced by their selling skills, degree of job liking, tenure, and empowerment. The results also indicate that the impact of selling skills on affective commitment is higher when empowerment is high. Based on the study's findings, implications for managing salespeople as well as limitations and suggestions for future research are offered.     

怎样培养大学生的英语自学能力

英语听,说,读,写,译等实用技能的提高需要投入大量的时间和精力,而对于大学生来说,每周英语课堂上几个有限的课时根本起不了很大的作用。因此,在本文中,作者就大学生应提高英语自学能力提出了一些意见和建议。     

财经应用文写作技能的培养

为了增强学生的写作兴趣及其写作技巧,根据这几年的教学经验,笔者总结出以下两点:一是读。只有大量的阅读,才能够掌握财经应用文的特点规律,建立财经应用文各文种的模式和表达方式,达到感性与理性的有机结合。二是练。在写作训练环节中,笔者采用了"同一材料反复练"、"常用文体重点练"、"就地取材经常练"的方法,取得了很好的效果。     

浅谈投标阶段现场勘察的几点体会

工程施工建设项目的现场勘察是每个参与投标单位都十分重视的一项工作,但是不同单位、不同人员进行现场勘察,其勘察重点及勘察质量不同,并对施工组织设计和投标报价产生决定性的影响。本文结合工程投标的实践,从现场勘察的时间、内容、作用等方面作了全面的阐述,提出的现场勘察的技巧值得借鉴。     

高职高专物流专业实践教学和技能教学的探索

高职高专物流专业的企业教学可分为实践教学和技能教学,实践教学就是企业技术人员对生产计划作业、采购计划作业、仓库管理作业、货物配送作业和货物发运作业的教学;技能教学就是企业师傅培养学生具有熟练的操作技能,让学生熟练掌握货物包装技能、叉车操作技能、货物摆放技能、信息和订单处理技能、运输方案选择等技能,直至成为物流岗位操作工。     

Forensic Accounting and Fraud： Capability and Competence Requirements in Malaysia

The 2011 Global Economic Crime Survey instituted by PricewaterhouseCoopers （PwC） confirms the economic crime in Malaysia to be on the increase and, therefore, requires immediate attention to stem the tides. In anticipation of the challenges occasioned due to a shift from the modified cash basis to the accrual basis of accounting, the Malaysian State＇s determination to move from a developing nation to a developed nation, and to be ranked among the first 10 in 2020, this paper presents the need for forensic accountant and auditor capability （i.e., mindset and skills） on forensic accountant and auditor competence （i.e., task performance fraud risk assessment （TPFRA）） in the Malaysian public sector. It also draws the attention of the users of public sector accountants and auditors to the understanding of fraud mechanisms and how to deal with fraudsters. The population of this study comprised the accountants and auditors in the office of the Accountant General and Auditor General of Malaysia. The objective of this paper is to investigate the competence requirements of accountants and auditors in the effective and efficient utilization of capability requirements, which have the potentials to usher in the best global practices in fighting fraud in the Malaysian public sector.     

学前教育专业建设中融合英语教学技能培养模式的研究

学前教育专业建设中融合英语教学技能的培养能够使培养出来师资既具备幼儿教育理论与技能,又具备英语教学技能,可以使英语教学走出课堂,融入幼儿的日常活动中,提高儿童英语教学质量。本文就此培养模式做了初步的探讨,提出了两个三三结合,即"三维度"课程设置相结合和"实践、模拟课堂、技能竞赛"三种实践模式相结合,希望能为本专业应用型人才培养有所帮助。     

浅谈机电一体化技术专业的核心技能

机电一体化技术直接导致了自动化技术的产生,它包括软件和硬件两方面技术,机械本体技术、传感技术、信息处理技术、驱动技术、智能化、网络化等是机电一体化的核心技术,掌握创新核心技术是推进机电一体化发展的基础。     

我国贸易谈判中商务英语的应用技巧

对外贸易离不开商务谈判,在谈判的过程中有很多因素会影响谈判的结果。因此,在进行谈判时对于一名专业的商务谈判人员来讲仅仅只是了解谈判的基本原则和熟悉有关的理论知识是远远不够的,还必须掌握和熟练使用谈判的相关技巧,结合商务英语的基本策略就可以实现共赢,只有如此才可以在谈判中掌握先机达到自己的目的。