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- W4300067163 abstract "Information technology has already released accountants from the mundane bookkeeping tasks of processing, recording and reporting, and has given them more opportunity to become involved in higher level management tasks. As a result, the accountant has moved from ‘financial manager’ to ‘information manager’. This shift is perceived as consistent with the notion or definition of accounting. Yet a more fundamental change is on the horizon. The International Federation of Accountants (IFAC) (1992) has identified a further shift from ‘information manager’ to ‘change manager’. In this role, the accountant is a long-term strategic planner; a manager of change, who is responsible for planning and managing technology to the greatest advantage for the organisation or client. This development challenges traditional accounting values, and requires a fundamental re-assessment by individual accountants, the profession, educators and educational institutions of their role." @default.
- W4300067163 created "2022-10-03" @default.
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- W4300067163 date "1994-12-31" @default.
- W4300067163 modified "2023-10-14" @default.
- W4300067163 title "Accountants as Change Managers: Can Education Meet the Challenge?" @default.
- W4300067163 doi "https://doi.org/10.52399/001c.35435" @default.
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