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Management Accounting Professionals in the SMART Economy

Justyna Dobroszek

Justyna Dobroszek

University of Lodz, Faculty of ManagementŁódź, Poland
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Dobroszek, Justyna
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Tetiana Paientko

Tetiana Paientko

Hochschule für Technik und Wirtschaft (HTW) BerlinBerlin, Germany
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Paientko, Tetiana
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Ewa Walińska

Ewa Walińska

University of Lodz, Faculty of ManagementŁódź, Poland
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Walińska, Ewa
  
12 set 2024
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Pubblicato online: 12 set 2024
Pagine: 320 - 338
DOI: https://doi.org/10.2478/ceej-2024-0021
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© 2024 Justyna Dobroszek et al., published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.

Figure 1.

Determinants for SMART management accountant
Determinants for SMART management accountant

Methodological approach to the development of the conceptual framework of SMART management accountant

Component Characteristics
Literature review Conduction of an extensive literature review covering various sources related to Industry 4.0, smart management, and the concept of smart work. Analyse academic research, industry reports, books, and other relevant publications.
Conceptual framework development Based on your literature review, smart management accountants must develop a conceptual framework that outlines skills and competencies. Identification of key concepts, relationships, and variables within the literature that pertain to the skills of management accountants in the context of Industry 4.0 and smart management.
Theoretical synthesis Synthesise the theoretical insights from the literature into a coherent framework that highlights the interplay between skills, smart management practices, and Industry 4.0. Consideration how the concepts and theories from different fields (management accounting, Industry 4.0, smart management) intersect and influence one another.
Gap identification Identify gaps in the existing literature where your research can make a valuable contribution. Determining which aspects of smart management accounting skills have not been sufficiently explored requires further theoretical development.

Characteristics and traits of SMART management accountants in SMART economy

Challenges of the SMART economy Characteristics of Management Accountants (MA) Traits of the Management Accountants (MA)
Integration of digital technologies, automation, and data analytics into all business operations causes the need to understand and harness these technologies to make informed decisions. The pressure to go beyond spreadsheets and financial reports to work with data from IoT devices, AI-driven systems, and blockchain, allowing MA to provide real-time insights and support strategic choices Strategic, Meaningful, Agile, Resilient Openness, open-mindedness, understanding, assertiveness, communication, critical and analytical thinking, emotional intelligence, self-awareness, flexibility, mental strength, trustworthy
Big data pressure. MA must be skilled in collecting, processing, and interpreting vast data. They should be able to transform data into actionable insights for executives, aiding in better decision-making and helping companies stay competitive in rapidly changing markets Strategic, Meaningful, Agile, Resilient Openness, open-mindedness, communication, critical and analytical thinking, emotional intelligence, flexibility, mental strength
The need to address new risks related to cybersecurity, data privacy, and technological disruptions. Understanding these risks and developing strategies to mitigate them is essential Strategic, Meaningful, Agile, Resilient, Transparent Openness, open-mindedness, empathy, understanding, assertiveness, emotional intelligence, self-awareness, flexibility, mental strength, trustworthy
The pace of change in Industry 4.0 is rapid. MA must continuously update their skills to stay relevant. This includes understanding emerging technologies, regulatory changes, and evolving industry standards. Agile, Resilient Openness, open-mindedness, understanding, assertiveness, communication, critical and analytical thinking, emotional intelligence, self-awareness, flexibility, mental strength, trustworthy
Need to combine digital solutions, robotics, real-time processing of big data, internet connectivity, artificial intelligence, and neural networks with social justice, the rule of law, transparency, accountability, social cohesion, people's wisdom, sustainability, and shared visions and goals Strategic, Meaningful, Agile, Resilient, Transparent Openness, open-mindedness, empathy, understanding, assertiveness, communication, critical and analytical thinking, emotional intelligence, self-awareness, flexibility, mental strength, trustworthy
Lingua:
Inglese
Frequenza di pubblicazione:
1 volte all'anno
Argomenti della rivista:
Economia e business, Economia politica, Teoria economica, sistemi e strutture, Microeconomia, Macroeconomia, Politica economica
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