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Information technology can be seen as one of the key drivers in a changing business environment as it is integrated into almost all aspects of business. All the research investigating the skills and abilities that a professional accountant will need in future emphasises the importance of understanding and being competent in the use of information technology. Whether professional accountants function as financial managers within a specific organisation, act as independent evaluators of an organisation, financial information and systems, or act as consultants advising organisations, they will have to interact with and be knowledgeable about information technology to enable them to perform their jobs competently. The purpose of this article is to identify which information and communication technology (ICT) skills are critical for professional accountants who wish to be competent in the current and future working environment. A literature review was conducted of research by various professional accountancy bodies and other stakeholders to determine: the competence that future professional accountants will need; and the impact of the changing environment on the curricula set by professional accounting bodies. The article concludes with a description of the ICT skills required by professional accountants in order to be competent in today’s work environment. The article concludes with a discussion of the ICT skills that professional accountants must be competent in using.

Information and communication technology (ICT) is increasingly being used in the home environment, making it a very important and interesting research topic for communication scientists. Future developments will influence the way and the extent to which ICT will be used in the home environment and therefore the way people look for information, communicate, make use of entertainment services and carry out transactions. However, it is still very difficult to make meaningful and accurate forecasts with regard to the possible future use and acceptance of ICT in people’s homes. Important reasons are, for example, that more and more market parties are involved in the development of innovative ICT products and services. This makes developments more complex and the outcomes more uncertain. Furthermore, consumers play an important role in the development of new ICT‐based information, communication, transaction and entertainment services. Since a precise prediction of the possible use of ICT in domestic environments in 2010 is hard to make, other methods of futures research must be used. Combining technological forecasting with scenario thinking is such a research method, whereon, technological forecasting shows the major trends in the specific technology domain, while scenarios cover the possible future worlds. By giving end‐users a central place in these scenarios, the diversity of the use and acceptance of innovative products and services is captured. Thus, the addition of scenarios to the technology trends gives insight into the possibilities (and impossibilities) of new ICT‐technologies and the way they may be used in the home environment.

The purpose of this paper is to investigate whether information and communication technologies (ICT) resources, including investment and use of specific types of ICT as well as innovative work practices, have a positive impact on several dimensions of firm performance, taking into account both direct and indirect effects and both short and long‐term effects.

An empirical study using data from a sample of 267 Spanish manufacturing SMEs was conducted. Path analysis was used to study direct and indirect ICT impacts and OLS regression was the estimation method employed.

The findings show a positive relationship between ICT adoption and all the measures of perceived performance analyzed, although the impact is not always immediate since the lag effects and length differ according to the type of ICT. Managers' perceptions of ICT impact are related to the adoption of new work practices but the effects also depend positively on the number of years since new work practices were implemented. ICT impact on final performance (market share and profits and margin) takes place mainly indirectly through the improvement of internal and external communication, as well as through operational performance.

The main limitations of the research stem from the specific geographical context under consideration and restrictions relating to the cross‐sectional nature of the data.

The results reveal the wide scope of the benefits of ICT adoption in SMEs and point to the need for persistence in use so as to obtain good results in some areas. They also stress the positive effects of adopting ICTs together with organizational innovation.

This research extends the scope of the analysis of ICT payoff literature by analyzing direct and indirect effects and by focusing on a broad range of technologies, a variety of performance measures and several time lags to study ICT adoption impacts in SMEs.

The purpose of this paper is to critique and extend contemporary scholarship on information and communication technologies (ICTs). This paper argues that the focus on the selection and use of a single communication medium limits the understanding of current ICT use in organizations. A combinatorial perspective is needed to capture the complexities of multiple ICTs use for achieving communication goals and completing tasks.

This paper addresses the trending phenomenon of combinatorial use of ICTs by offering a critical review of the theoretical studies and empirical research in scholarly books and journals and deriving novel theoretical research questions that set the stage for future studies.

This paper identifies how combinatorial ICT use as a perspective that uniquely elucidates ICT use in organizations, clarifies key terms used in previous research and proposes theoretical and operational recommendations for researchers and corporate practitioners who are interested in studying the combinatorial use of ICTs.

This paper highlights that understanding the combinatorial use ICTs in complex work environments could have significant implications for productivity and efficiency of individuals and corporations. This paper serves as a catalyst for on-going research conversations regarding combinatorial ICT use, while assisting organizational communication researchers and practitioners in describing, theorizing and advancing ICT implementation, use and outcomes.

Our economies are rapidly evolving toward being primarily service-driven, with information and communication as fundamental drivers for the service deployment. Strategic choices are increasingly driven by other parameters than the traditional goods-driven industrial type of economies. In this paper, the major drivers for making strategic choices in a competitive service economy are examined. It is shown how the competition in services based on information and communication technology (ICT) is competence-based. Competition aims at bringing additional value through services, but may also deploy specific techniques to stop value from leaking in particular business processes. Value creation and prevention of value leaks cannot just rely on the traditional material-based techniques, which are grounded in the strong tangible nature of the traditional economies. Today ICT-based services involve creative combinations of technologies, resources, and assets to answer as well as anticipate the growing demand for flexible solutions that create sustained added value. In this paper, the particular role of imperfections in service systems is explored, extending the well-known theories of information imperfections. Imperfections are not always solved but are sometimes even maintained in favor of sustained competitive advantage. Various ways to realize service rent are discussed with extensive examples. The concluding part of the paper points to some crucial service configuration issues, including the need for a sufficient degree of corporate-wide standardized service components and interfaces to address the growing demand for agility in competence-driven markets.

Although communication is of vital importance in construction projects, the construction industry is confronted with great communication difficulties and an ineffective use of information and communication technology (ICT) systems. In this study, the objective is to analyse obstacles and preconditions for an effective use of ICT by focusing on characteristics of interorganizational communication in construction projects. Interorganizational communication and ICT are studied by elaborating on these phenomena from the perspective of two paradigms – the traditional functionalist and the radical humanist – and theories representative for these paradigms – the agency theory and Habermas’ critical social theory. By using the method of metatriangulation, it is shown that in addition to the functionalist perspective, the critical social theory of Habermas is an appropriate theory for analysing obstacles and preconditions for an effective interorganizational communication and use of ICT. Based on this analysis, a critical research agenda on communication and ICT in construction is formulated. It is concluded that this type of research will lead to a more articulated view on the alignment between ICT applications and communication in construction projects and will show new directions for ICT development in the future.

This paper aims to focus on the role of information and communication technologies (ICTs) in preparation for and management of human and/or nature induced disasters.

Drawing from the phenomenal growth of ICTs, initiatives aimed at disaster management, stakeholder theory, prior research and the successful development and implementation of 9-1-1 (emergency telephone service of the USA), this paper explores ICTs in the context of human and/or nature induced disasters.

This paper discusses a new ICT for mitigating disaster management, scans, using stakeholder theory, relevant initiatives and prior research to identify the stakeholders relevant for successful preparation for and management of disasters, and draws from the 9-1-1 example to discuss how ICTs can be successfully developed and adopted.

There are opportunities for researchers to develop ICTs that can make countries, developing and developed, more efficient and effective in their preparation for and management of nature and human induced disasters. In addition, researchers can investigate the role of stakeholders in facilitating the adoption of new ICTs developed for disaster management. Researchers could also help public policy in designing the most efficient and effective programs for the adoption of new ICTs.

As an example of new ICTs that can potentially mitigate the effect of disasters, this paper discusses the E711 text-message mobile phone service (named “I am OK”) and provides a description of how this protocol operates and can be implemented. There are tremendous opportunities to develop new ICTs in the context of disaster management.

This paper argues that ICTs such as E711 can have a major impact on all countries in general and poor and developing nations in particular. Specifically, in the bottom of the pyramid (BOP) markets, developing ICTs for BOP market in the context of managing human and nature induced disasters and ensuring the diffusion of such ICT innovations is both critical and challenging.

This paper discusses the role and importance of ICTs in disaster management, identifies relevant stakeholders, discusses how ICTs can be diffused and implemented and calls on and hopes to provide an impetus to research on ICTs that can aid in the preparation for and the management of disasters.

Based on the knowledge sharing model by Nonaka (1994), this study examines the relative efficacy of various Information Communication Technologies (ICTs) applications in facilitating sharing of explicit and tacit knowledge among professional accountants in Malaysia. The results of this study indicate that ICTs, generally, facilitate all modes of knowledge sharing. Best‐Practice Repositories are effective for sharing of both explicit and tacit knowledge, while internet/e‐mail facilities are effective for tacit knowledge sharing. Data warehousing/mining, on the other hand, is effective in facilitating self learning through tacit‐to‐tacit mode and explicit‐to‐explicit mode. ICT facilities used mainly for office administration are ineffective for knowledge sharing purpose. The implications of the findings are discussed.

This paper to examine the relationship between performance expectancy and behavioural intention to use mobile-based communication technologies for agricultural market information dissemination in Uganda.

A descriptive field survey method was adopted. A total of 302 commercial farmers and agribusiness traders in Eastern Uganda participated in the study from whom data were collected using self-administered questionnaires. Descriptive statistics, factor analysis, correlation and regression analyses were used in the study.

The findings reveal a significant positive relationship between performance expectancy and behavioural intentions to use mobile-based communication technologies for agricultural information access and dissemination. This implies that, commercial farmers’ behavioural intentions to use mobile-based communication technologies for agricultural market information dissemination and access will be influenced if they anticipate mobile-based communication technologies to offer greater performance in their daily transactions.

This study was conducted in the context of resource constrained countries particularly in sub-Saharan Africa, however reflecting knowledge from other contexts. The study was conducted with a structured questionnaire being the main data collection tool, and this limited the study from collecting views outside the questions asked in the questionnaire. The variables studied could not be analysed for a long time, given that the study was cross-sectional in nature.

The study provides recommendations on how to further boost farmers’ behavioural intentions to use mobile-based communication technologies for agricultural information dissemination. Policy makers need to ensure that policies are put in place that encourage third party software developers and telecommunication companies to provide software products and solutions that are beneficial to the commercial farmers and can enable them complete their agricultural transactions in time.

The study provides critical literature on the influence of performance expectancy on commercial farmers’ behavioural intentions to use mobile-based communication technologies for agricultural market information access and dissemination in resource constrained settings.

It is noted that farmers in Uganda are slowly progressing to newer mobile information and communication technology tools for market information access and dissemination; however, little is known as to why there is slow adoption of these mobile technologies for agricultural purposes; yet policy makers need to come up with proper strategies to encourage wide scale use of mobile technologies for agricultural market purposes.

This paper aims to present an exploration of the potential utilisation of different information and communication technologies (ICT) in Indian academic libraries.

A survey method was used for the collection of data. A structured questionnaire, containing close-ended questions, was sent by postal mail to 30 librarians of the Central University Libraries in India, of which 15 questionnaires were returned.

Academic libraries in India have mostly been involved in applying traditional ICT-based solutions for the management of various library functions and services, particularly for organising and retrieving information. Use of modern ICT-based tools of knowledge creation and sharing such as web discovery tools, blogs, wikis, Real Simple Syndication feeds, social networking and social bookmarking seems uncommon in academic libraries. Lack of trained staff in ICT, low level of ICT skills among library users, unawareness of potential benefits of ICT and inadequate ICT infrastructure were found as the major barriers of ICT applications in academic libraries.

Academic libraries in India are still in the early stage of understanding the importance of modern ICTs. Librarians should renovate existing library environment and develop knowledge and skills among their staff in the fields of computer programming, website or portal development, hardware maintenance and metadata or e-resource management for providing quality information services to their users.

Because no empirical study on the use ICT-based knowledge management (KM) tools in academic libraries in India has been carried out before, this study closes this gap and provides guidelines for practising librarians, policy makers, management and the University Grants Commission of India to promote the use of ICTs in libraries, and to design courses of information communication technology and related skills.