Breadth versus Depth: A Gap Analysis of Technology Requirements from the Perspective of Academics and Practitioners
研究了会计学者和实践者对入门级会计师技术准备的看法，发现广度比深度更受重视，仅少数技术需要深入学习。
SYNOPSIS Technology is transforming the role of entry-level accountants as the body of accounting knowledge continues to grow. Academics, practitioners, and policymakers must collaborate to balance knowledge of accounting and technology for entry-level accountants. However, whether the demands of the accounting workplace and professional certifications require accountants to have a deep understanding of a few key technologies, broad exposure to many technologies, or a combination of both is unclear. This study contributes to the literature by exploring the breadth versus depth of entry-level accountants’ technological preparedness from the perspectives of academics and practitioners. The results show that the breadth of technological knowledge is highly valued, with only a few technologies requiring in-depth learning. The study offers suggestions for future research and implications for practitioners, academics, and policymakers.