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Spreadsheet usage by management accountants: An exploratory study

Author

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  • Bradbard, David A.
  • Alvis, Charles
  • Morris, Richard

Abstract

Spreadsheets play an important role for managerial accountants. For these practitioners, spreadsheets are necessary tools for traditional responsibilities such as planning, budgeting, forecasting as well as newer decision-making responsibilities. Responsibilities for managerial accounting practitioners have shifted from a transaction-based focus to an emphasis on decision support, planning, and control. Managerial accountants are expected to be key members of decision making and cross-functional teams outside the accounting area. Spreadsheets are major tools for meeting these new responsibilities.

Suggested Citation

  • Bradbard, David A. & Alvis, Charles & Morris, Richard, 2014. "Spreadsheet usage by management accountants: An exploratory study," Journal of Accounting Education, Elsevier, vol. 32(4), pages 24-30.
    • Handle: RePEc:eee:joaced:v:32:y:2014:i:4:p:24-30
    DOI: 10.1016/j.jaccedu.2014.09.001
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    References listed on IDEAS

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    Cited by:

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    2. Sledgianowski, Deb & Gomaa, Mohamed & Tan, Christine, 2017. "Toward integration of Big Data, technology and information systems competencies into the accounting curriculum," Journal of Accounting Education, Elsevier, vol. 38(C), pages 81-93.
    3. Lin Mei Tan & Fawzi Laswad, 2018. "Professional skills required of accountants: what do job advertisements tell us?," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 403-432, July.
    4. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2015. "Accounting education literature review (2013–2014)," Journal of Accounting Education, Elsevier, vol. 33(2), pages 69-127.
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    6. Najihah Jusoh & Hanyza Ahmad, 2019. "Usage Of Microsoft Excel Spreadsheet As Accounting Tools In Sme Company," INWASCON Technology Magazine(i-TECH MAG), Zibeline International Publishing, vol. 1, pages 23-25, September.
    7. Bent, Kirke & Caplan, Dennis, 2017. "Lattice allocations: A better way to do cost allocations," Advances in accounting, Elsevier, vol. 38(C), pages 99-105.

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