Accountants and the accounting profession have always been users of information technology and the claim for enlarging levels of Information Technology/Information Systems (IT/IS) skills/knowledge in practitioners and accounting graduates is more powerful than ever. The use of Information Technology in support of business is widespread and becoming more so. Indeed, it is no longer possible to meet the expectations of users of financial and other business performance information without using Information Technology tools. Both academics and practitioners have recognised the value and importance of IT/IS in the achievement of success in the competitive business world and IT/IS skills/knowledge as being essential to longterm success for accountants. The challenges facing organisations now require the skills of a special kind of accountant, this research called the “Hybrid Accountant” (combining IT/IS competencies and mainstream accounting capabilities). A “hybrid” accountant blends different skills and knowledge of business management and information management. It is generally felt that today’s accounting education process fails to develop accountants who are able to serve in this type of demanding accountant.
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