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Toward Cognitive Management Accounting

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  • Olga Pilipczuk

    (Faculty of Economics, Finance and Management, University of Szczecin, 71-004 Szczecin, Poland)

Abstract

This paper examines the impact of cognitive technologies in management accounting. The purpose of the research was to create the current management accountant skills model. The main contributions of this paper are the literature study of the future of management accounting, the study of the impact of cognitive technologies on management accounting, the labor market research, and the current management accountant skills model. The purpose of the literature study was to highlight the opportunities and challenges of the application of cognitive technologies to management accounting and the role of cognitive abilities in the management accountant profession. The labor market study was conducted in order to analyze the impact of cognitive technologies on the management accountant profession and identify the core skills required. The paper fulfills the research gap regarding the impact of cognitive information technologies on management accounting and the management accountant profession in terms of smart and sustainable organization conception. The number of job positions with cognitive analytic skills, big data skills, cognitive abilities, and additional skills and competencies was identified. Although the research reveals differences in the demand for skills and abilities among the studied countries, the common skills model for managerial accountants was successfully created.

Suggested Citation

  • Olga Pilipczuk, 2020. "Toward Cognitive Management Accounting," Sustainability, MDPI, vol. 12(12), pages 1-22, June.
    • Handle: RePEc:gam:jsusta:v:12:y:2020:i:12:p:5108-:d:375207
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    Cited by:

    1. Andreea CORDOS (M. LABADITIS) & Adriana TIRON-TUDOR, 2023. "Ï»¿A Status Quo On The Literature Of Disruptive Technologies In Accounting - Implications For Adoption Decision," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(25), pages 1-11.
    2. Carla Carvalho & Ana Carlos Almeida, 2022. "The Adequacy of Accounting Education in the Development of Transversal Skills Needed to Meet Market Demands," Sustainability, MDPI, vol. 14(10), pages 1-18, May.
    3. Zoi Zografou, 2024. "The Contribution of Managerial Accounting Tools to the Operation of Businesses: Case Study of BIOKARPET S.A," Economics Working Papers 2024-02, University of South Bohemia in Ceske Budejovice, Faculty of Economics, revised 29 Apr 2024.
    4. Olga Pilipczuk, 2021. "Transformation of the Business Process Manager Profession in Poland: The Impact of Digital Technologies," Sustainability, MDPI, vol. 13(24), pages 1-20, December.
    5. Zamula, Iryna & Prodanchuk, Mykhailo & Kovalchuk, Tatiana & Mуhalkiv, Alla & Simakov, Kostiantyn, . "Engineering of business processes in accounting support of cash management," Agricultural and Resource Economics: International Scientific E-Journal, Agricultural and Resource Economics: International Scientific E-Journal, vol. 6(3).
    6. Olga Pilipczuk, 2020. "Sustainable Smart Cities and Energy Management: The Labor Market Perspective," Energies, MDPI, vol. 13(22), pages 1-24, November.

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