Journal of Indonesian Economy and Business
Vol 15, No 2 (2000): April

MENYONGSONG PERGESERAN PERAN PROFESI AKUNTAN MANAJEMEN DALAM ERA TEKNOLOGI INFORMASI

Mulyadi Mulyadi (Universitas Gadjah Mada)



Article Info

Publish Date
01 Apr 2000

Abstract

Canadian management accountants have shifted their roles from accounting staff whose functions are generating routine accounting information and report to a position as senior member of management team whose jobs are making strategic decisions. They also changed the knowledge used as a basis for their professional competence from traditional cost accounting to advanced management control process. In the information technology era, companies need professionals who have competence in designing, installing, and operating management control system which can be used to multiply companiesÕ performances. Indonesian management accounting profession needs to shift its role, such as  that  has been done by Canadian management accounting profession. The shift is a respond to the more intensive and extensive use of information technology in the process of providing customer value. The shift has a great impact on the education of students who want to enter management accounting profession and new skills needed by management accountant practitioners. This paper discussed the shifting role of management accountants in the information technology era and its impact on the knowledge used as a new basis of professional competence of management accounting profession. In this paper, I analyzed the scope and modernity of the content of several books on management control system, for providing information to lecturers  in choosing an appropriate textbook for building the new basis of management accountant professional competence.

Copyrights © 2000






Journal Info

Abbrev

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Indonesian Economy and Business (JIEB) is open access, peer-reviewed journal whose objectives is to publish original research papers related to the Indonesian economy and business issues. This journal is also dedicated to disseminating the published articles freely for international ...