Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/324618 
Year of Publication: 
2024
Citation: 
[Journal:] Central European Economic Journal (CEEJ) [ISSN:] 2543-6821 [Volume:] 11 [Issue:] 58 [Year:] 2024 [Pages:] 320-338
Publisher: 
Sciendo, Warsaw
Abstract: 
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.
Subjects: 
management accountant
smart organisations
smart workers
industry 4.0
traits
JEL: 
M40
M41
O10
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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