Management Accounting Professionals in the SMART Economy

Dobroszek Justyna (), Paientko Tetiana and Walińska Ewa
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Dobroszek Justyna: University of Lodz, Faculty of Management, Matejki 22/26, 90-237 Łódź, Poland
Paientko Tetiana: Hochschule für Technik und Wirtschaft (HTW) Berlin, Fachbereich 3, Wirtschafts- und Rechtswissenschaften, Treskowallee 8, C 438, 10318 Berlin, Germany
Walińska Ewa: University of Lodz, Faculty of Management, Matejki 22/26, 90-237 Łódź, Poland

Central European Economic Journal, 2024, vol. 11, issue 58, 320-338

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.

Keywords: management accountant; smart organisations; smart workers; industry 4.0; traits (search for similar items in EconPapers)
JEL-codes: M40 M41 O10 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:ceuecj:v:11:y:2024:i:58:p:320-338:n:1021

DOI: 10.2478/ceej-2024-0021

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