Spreadsheet usage by management accountants: An exploratory study

David A. Bradbard, Charles Alvis and Richard Morris

Journal of Accounting Education, 2014, vol. 32, issue 4, 24-30

Abstract: Spreadsheets play an important role for managerial accountants. For these practitioners, spreadsheets are necessary tools for traditional responsibilities such as planning, budgeting, forecasting as well as newer decision-making responsibilities. Responsibilities for managerial accounting practitioners have shifted from a transaction-based focus to an emphasis on decision support, planning, and control. Managerial accountants are expected to be key members of decision making and cross-functional teams outside the accounting area. Spreadsheets are major tools for meeting these new responsibilities.

Keywords: Spreadsheets; Managerial accountants; New hires; Exploratory study (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:32:y:2014:i:4:p:24-30

DOI: 10.1016/j.jaccedu.2014.09.001

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