This article reports the views of practicing accountants and accounting educators on essential skills for accounting students in Botswana. The data collected using questionnaires from all lecturers in three accountancy training institutions and a sample of accounting practitioners was used to...

This article reports the views of practicing accountants and accounting educators on essential skills for accounting students in Botswana. The data collected using questionnaires from all lecturers in three accountancy training institutions and a sample of accounting practitioners was used to...

In a rapidly changing information technology environment, accountants' organisational roles and skill requirements are also changing. This study examines the changing dimensions of accountants' roles and functions, using a survey of 36 companies in the Kingdom of Bahrain. We surveyed accountants...

This paper investigated the impact of globalisation, information technology and market forces on the traditional role of management accountants of providing relevant information for managerial decisions in an emerging market in the Middle East. The paper conducted a survey of practising...

This paper presents a conceptual framework that situates, integrates and tests, using a structural equation model, the possible contribution of management accounting systems to the management of intellectual capital (IC). Drawing on perceptual data from Chief Financial Officers (CFOs) in an ICT...

In a rapidly changing information technology environment, accountants' organisational roles and skill requirements are also changing. This study examines the changing dimensions of accountants' roles and functions, using a survey of 36 companies in the Kingdom of Bahrain. We surveyed accountants...