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…
Abstract
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.
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Samuel Allen, Audrey J. Murrell, Ray Jones and Luka Misic
This case study draws on secondary sources, which are cited in the case and included in the “References and Other Supporting Materials” section of the teaching note, as well as a…
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Research methodology
This case study draws on secondary sources, which are cited in the case and included in the “References and Other Supporting Materials” section of the teaching note, as well as a semi-structured interview with the case’s protagonist to accurately portray the context, considerations and competing interests necessary for students to make an evidence-based recommendation about 5 Generation Bakers’ future. The case protagonist (Scott Baker) gave the author team written permission to use identifying information from the interview. As such, the authors made no attempt to disguise any names or facts pertaining to this case. As a descriptive incident, it illustrates widely used theoretical concepts and models. The case provides students the opportunity to identify theoretical concepts and practical management strategies moving forward in academic and management settings. No AI was used in writing either the case or teaching notes.
Case overview/synopsis
Scott Baker, owner of 5 Generation Bakers in McKees Rocks, PA, found himself in a difficult position in October 2015. Needing to find a new facility to expand his bakery business and meet the needs of the modern bakery industry, Scott was on his way to a meeting with officials from Cranberry Township promising a sleek, modern facility in an area with lower taxes and promising access to transportation. This tempting offer came at a cost: uprooting his loyal employees and abandoning McKees Rocks after several decades of his family operating a bakery there. On that October day, a twist emerged – the newly vacant lot of a recently closed Bottom Dollar store offered a chance to expand locally. Now, the family business owner had to decide: pursue the new facility in Cranberry, or revitalize his business and stay local. This case is widely applicable but is most directly relevant to modules related to ethics, corporate social responsibility, family business dynamics and stakeholder management analysis in management and leadership courses.
Complexity academic level
This case is most applicable to business students at the undergraduate or graduate level in entrepreneurship, business strategy, ethics, or related fields. The case is particularly relevant for modules in decision-making, corporate social responsibility, stakeholder management and family business dynamics.
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While Christian social principles harmonize with certain premissesof microeconomic theory, private property and freedom of behaviour forinstance, deep‐rooted differences call for…
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While Christian social principles harmonize with certain premisses of microeconomic theory, private property and freedom of behaviour for instance, deep‐rooted differences call for recasting certain foundations and pieces of analysis. Broad dissent concerns positive versus normative approach, the holistic character of Christian thought, and the latter′s view of human behaviour as flawed and often sinful. Discusses six more specific areas of dissent: consumer behaviour; the firm; income distribution; welfare economics; market failure and government, and public choice. The Christian mind requires revision of conventional treatments, since present microeconomic discussion is subversive of a religious interpretation of life.
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A SIMPLIFIED method of analysis for the rate of oil flow in plain journal bearings has been developed by S. A. McKee, head of the National Bureau of Standards (U.S.A.) engines and…
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A SIMPLIFIED method of analysis for the rate of oil flow in plain journal bearings has been developed by S. A. McKee, head of the National Bureau of Standards (U.S.A.) engines and lubrication laboratory. This problem is important to bearing design and operation ; an adequate oil flow is essential to insure not only the maintenance of a load‐carrying oil film, but also the disposal of frictional heat developed in the bearing.
Argues that the new classical economics cannot be reconciled withChristian economic principles, which in fact fit Keynesian analysisbetter. General dissent turns on positive…
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Argues that the new classical economics cannot be reconciled with Christian economic principles, which in fact fit Keynesian analysis better. General dissent turns on positive versus normative thought, the holistic approach of Christian thought, and suppression of attention to proper human participation in economic institutions and decisions. Specific disagreements concern well‐known policy applications of the new classical economics, notably inflation and money supply rules, and presumptions of clearing markets, especially that for labour. The Keynesian tradition does have room for normative values and supposes imperfect product and labour markets.
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This essay develops four points. First, two basic reasons led to John Paul II’s advocacy of the market economy in Centesimus Annus ‐ the creativity of labour, and the failures of…
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This essay develops four points. First, two basic reasons led to John Paul II’s advocacy of the market economy in Centesimus Annus ‐ the creativity of labour, and the failures of socialism and excessive state intervention to ensure basic welfare, especially in underdeveloped countries. Second, the implications of this new‐found support for the market system, its institutions and their working require some clarification. Third, essential qualifications remain: private and social morality must guide economic freedom, just legal framework is required, and government surveillance must remain especially of distribution. Fourth, today’s market system, now operating globally, has given rise to new needs for ensuring adequate employment with security of tenure. Firms and public agencies should see themselves as “communities of persons” concerned with the welfare of their employees. Finally, this discussion of the market economy takes issue with those who confuse a morally directed version with one reflecting automatic forces, and with others who think a desirable economic system and policy and the premises of economic science cannot be influenced by Christian thought.
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Using netnography, this report analyzes travel blogs to show the take-away impressions of first-time visitors to three South American cities: Rio de Janeiro, Brazil, Buenos Aires…
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Using netnography, this report analyzes travel blogs to show the take-away impressions of first-time visitors to three South American cities: Rio de Janeiro, Brazil, Buenos Aires, Argentina, and Santiago, Chile. Visitors recount their travel experiences according to the kernel myths of the respective city (Holt, 2003). The report includes concept maps using Heider's (1958) balance theory for each positive and negative blog to decode the visitor's relationship to a particular iconic myth. Furthermore, the study describes the role of storytelling (McKee, 2003) in marketing for destination brand experiences.
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Kenneth Saban, John Lanasa, Conway Lackman and Graham Peace
Investigates the functional relationship between organizational learning and the new product development process. The two major learning styles studied included Duetero and…
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Investigates the functional relationship between organizational learning and the new product development process. The two major learning styles studied included Duetero and Non‐Duetero. After surveying key employees involved in new product development from 212 diversified businesses, the results showed that businesses employing Duetero learning were more: knowledgeable about the factors that drive successful and failed products; inclined to establish business goals and employ balanced measures when benchmarking new product performance. All of which suggests that organizational learning does impact new product performance, and should be considered a critical component to the NPD process.