Spreadsheet usage by management accountants: An exploratory study

• A sample of management accounting practitioners were surveyed about their usage of 37 elementary and advanced spreadsheet features selected from textbooks on spreadsheets and quantitative methods.
• The survey also measured the practitioners' expectations for new hires on these same 37 items.
• Results indicated a strong correlation between the practitioners' usage of spreadsheet features and their expected proficiencies for new hires.
• Future research on spreadsheet usage should utilize multiple items to measure spreadsheet usage focusing on features important for decision support.

Spreadsheets play an important role for managerial accountants. For these practitioners, spreadsheets are necessary tools for traditional responsibilities such as planning, budgeting, forecasting as well as newer decision-making responsibilities. Responsibilities for managerial accounting practitioners have shifted from a transaction-based focus to an emphasis on decision support, planning, and control. Managerial accountants are expected to be key members of decision making and cross-functional teams outside the accounting area. Spreadsheets are major tools for meeting these new responsibilities.However, there is a significant gap in the literature with respect to what features of spreadsheets are most relevant for these new responsibilities. The purpose of this exploratory research is to provide evidence as to (a) what features of spreadsheets managerial accountants use, and (b) what features of spreadsheets new hires are expected to use.