Changing dimensions of accountants' role and skill requirements in organisations: findings from the corporate sector in Bahrain
AbstractIn a rapidly changing information technology environment, accountants' organisational roles and skill requirements are also changing. This study examines the changing dimensions of accountants' roles and functions, using a survey of 36 companies in the Kingdom of Bahrain. We surveyed accountants to seek their views on importance of 16 functions. The respondents ranked ordered "managing the accounting and finance functions", "examining and evaluating the company's financial and information system", "financial reporting", "customer and product profitability analysis", and "designing of AIS" as the most important functions they performed in their organisations. The most important skill requirements were "professional skills", "communication skills" "analytical skills" and "managerial skills". Some variations were evident when the responses on the functions of accountants were statistically analysed by firm size, listing status, and respondent experience and position. The findings were compared with an Institute of Management Accountant (IMA) surveys and major variations were not observed when compared with the 1996 study results, but the 1999 IMA study results were not similar. The study concludes that there is a gradual transition in the role, functions and skills of accountants in Bahrain. It seems that accountants' roles and functions are moving towards cross-hybridisation between accounting and other functional areas.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by Inderscience Enterprises Ltd in its journal Int. J. of Accounting, Auditing and Performance Evaluation.
Volume (Year): 1 (2004)
Issue (Month): 3 ()
Contact details of provider:
Web page: http://www.inderscience.com/browse/index.php?journalID=41
Bahrain; functions; accountants; roles; skills; information technology; firm size; listing; experience; corporate accounting; finance; financial reporting; profitability analysis; information systems.;
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Graham Langley).
If references are entirely missing, you can add them using this form.