Abstract:

The rapid changes in technology advancement create challenges for professional accountants in copying with the demand to equip themselves with latest information technology skills and competencies. The standard of information technology skill and competency set by related accounting professional bodies have not yet been achieved by accounting practitioners. This is due to vague information received by them. This research focuses on exploring the information technology based competencies framework for professional accountants, specifically those operating in small to medium sized accounting practices. These type of organisations are extremely dynamic, customer oriented, and project based. The information intensive and information driven nature signifies the importance of information technology competencies. This research, thus, is expected to give significant contribution to academic and professional bodies, as well as to the industry by providing theoretical and practical base for developing information technology related competencies for knowledge workers ingeneral and professional accountants in particular.