In addition, accountants are unclear about the exact IT-related skills and
competencies that need to be possessed by them. This issue inspired the researcher to
explore the set of skills required by professional accountants, specifically in
Malaysian small to medium accounting practices to perform the tasks efficiently.
Professional accountants in these type organisations have important roles in providing
business support to their clients such as corporations, small and medium
organisations, individuals and other organisations. It will, however, be interesting to
study the competencies developed in the use of IT in different cultural settings.
This study is structured as follows: the next section describes the concept of IT
competencies and new requirement of IT competencies for professional accountants,
derived from the relevant literature. The second section is the proposed framework for
IT competencies and the last section outlines a conclusion.