Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/324618 
Erscheinungsjahr: 
2024
Quellenangabe: 
[Journal:] Central European Economic Journal (CEEJ) [ISSN:] 2543-6821 [Volume:] 11 [Issue:] 58 [Year:] 2024 [Pages:] 320-338
Verlag: 
Sciendo, Warsaw
Zusammenfassung: 
The article aims to identify the characteristics and traits of management accountants operating in a smart environment. As technology and digital transformation reshape the business landscape, management accountants are critical in navigating this new terrain. Our approach is based on the theory of change (ToC), which provides a framework for understanding the changes in business practices and management accounting necessitated by the emergence of smart technologies. To develop our conceptual model, we extensively reviewed the literature, examining both theoretical and empirical studies to identify the emerging competencies required of management accountants in this context. We build a conceptual SMART management accounting model whose components are (S) Strategic, (M) Meaningful, (A) Agile, (R) Resilient, and (T) Transparent. Each component represents a set of specific attributes and characteristics that management accountants should possess to thrive in a smart environment.
Schlagwörter: 
management accountant
smart organisations
smart workers
industry 4.0
traits
JEL: 
M40
M41
O10
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