QUESTIONNAIRE

MANAGEMENT ACCOUNTING PROFESSION IN THE DISRUPTIVE ERA

This questionnaire explores the changing roles of management accountants under the impact
of COVID-19, disruptive technology, and other internal and external factors. The
questionnaire has two sections – the first gathers some personal information about the
respondent, while the second collects their opinions. Information received from this
questionnaire will be kept confidential and will be used for research purposes only.

Section 1: Survey demographics

1. Gender
 Male
 Female
2. Age 26 (Years)
3. Years of work experience in accounting 1 years
4. Position
 CFO
 Controller
 Accountant
 Auditor or Internal auditor
5. What are your primary responsibilities?
 Financial Statement preparation (e.g., Statement of Financial Position,
Income Statement, Cash Flow Statement, Statement of Changes in
Financial Position)
Internal reporting to management (e.g., budgeting, forecasting, scenario
analysis, strategic and/or midterm planning)
Both of the above sets of responsibilities
6. What is your employer?
 Accounting or auditing firm
 Other
7. In what economic sector is your company?
 Manufacturing
 Retail or wholesale trade
 Service
8. How related to technology is your company’s business?
 Highly tech-related
 Moderately tech-related
 Little tech-related
 Not tech-related

9. Which of the following is the best description of your major products/services?

 High tech or fast changing
  Specialized or customized
 Little different from competitors’ products/services
10. Is the majority of your business highly seasonal?
 Yes
 No
11. In your targeted market, are you a major player?
 Yes
 No
12. Are routine accounting tasks outsourced to an accounting service provider?
 Not at all, the company has its own accounting department
 Some tasks are outsourced to another accounting service provider
 Routine accounting tasks are 100% outsourced to another accounting
service provider

13. Type of ownership

 Wholly private ownership
 Mixed private-state-ownership
 Wholly state-owned
 Joint-venture with foreign partner (s)
14. Approximate number of the company’s employees 500

15. Approximate number of the accounting department’s staff 10

16. Approximate prior year total revenue of your company Rp 1.500.000.000 (Local
currency)
Section 2 – This section uses a rating scale 1 to 5
1 – Strongly disagree or least frequent
2 – Disagree or less frequent
3 – Moderate or Neutral
4 – Agree or frequent
5 - Strongly agree or most frequent

Section 2.1: Changing roles of management accountants (CHR)

Variable Description 1 2 3 4 5
name
CHR1 Do you agree that your role and responsibility can 
help the organization to make a better decision?
CHR2 How often during the last month did the CEO or 
management teams request additional information
from you?
CHR3 How often during the last month were your opinions 
required by the CEO or the owner?
CHR4 Do you agree that your tasks and responsibility 
recently have changed and relative to what they were
several years ago?
CHR5 Do you agree that your accounting services will be 
asked to provide more than just numbers for the
organization's decision-making in the next few years?
CHR6 Do you agree that new technology and new skill sets 
are needed for you to provide better services?
CHR7 Do you agree that customers or other external 
stakeholders have different expectations regarding
your company’s accounting services?

Section 2.2 Digital Technology Impact

Variable Description 1 2 3 4 5
name
DT1 Are you concerned about digital technology 
replacing your position?
DT2 To what level does the INTERNET OF THINGS 
affect your work routine?
DT3 To what level does ARTIFICIAL INTELLIGENCE 
affect your work routine?
DT4 To what level does BLOCKCHAIN affect your 
work routine?
DT5 To what level are you competent to prepare financial 
statement in XBRL/iXBRL?
Section 2.3 The COVID-19 impact on your organization

Variable Description 1 2 3 4 5
name
COVID1 Due to the Covid-19 pandemic, cash flow to 
maintain staff and business operation is inadequate.
COVID2 Due to the Covid-19 pandemic, raw materials are not 
in supply or have become very expensive disrupting
operations.
COVID3 Business partners have been badly affected by the 
Covid-19 pandemic and are not operating normally.
COVID4 Due to the Covid-19 pandemic, it has been necessary 
to freeze staff recruitment completely and/or reduce
staff.
COVID5 Due to the Covid-19 pandemic, my company needs 
to reduce operational costs (e.g., electricity, water,
internet, mail, logistics, transportation) .

Section 2.4: Sustainability Force (SF)

Variable Description 1 2 3 4 5
name
SF1 To what level does your firm invest in learning and 
applying new accounting frameworks associated
with environmental, social, and governance (ESG)
accounting?
SF2 With what level of ease does your firm comply with 
ESG standards (e.g., Sustainability Accounting
Standards Board, Integrated Reporting, Global
Reporting Initiative, Principles for Responsible
Investment, Climate Disclosure Standards Board,
Climate-Related Financial Disclosures)
SF3 To what extent is your firm able to hold ESG data to 
the same high quality standard as financial
information?
SF4 To what level does your firm report the 
sustainability information to public
SF5 To what level does your firm utilize sustainability 
information of your company or of your
competitors?
Section 2.5: Professional association and education (PE)

Variable Description 0 1 2 3 4 5
name
PE1 What is the frequency level of communication 
between professional associations and your
company’s stakeholders? (Choose ‘0’ if the
question is not applicable / or you do not know)
PE2 How often do professional associations provide 
training courses to maintain or improve your
company’s accountants’ professional skills?
(Choose ‘0’ if the question is not applicable / or
do not know)
PE3 Please rate the level of current collaboration 
between professional accounting associations and
the university from which you graduated.
(Choose ‘0’ if the question is not applicable / or
do not know)
PE4 Please rate the average IT competency level of 
newly graduated university students who recently
have joined your company (Choose ‘0’ if the
question is not applicable / or do not know)
PE5 Please rate the level of competency of newly 
graduated university students who recently have
joined your company regarding critical
thinking/critical analysis? (Choose ‘0’ if the
question is not applicable / or do not know)

Section 2.6: Organizational supports – Culture

Variable Description 1 2 3 4 5
name
CLAN1 There is a collaborative work environment in your 
organization
CLAN2 Communication is a top priority in your organization 
CLAN3 Your organization is highly adaptable to changes in its 
external environment
ADH1 Your organization is on the cutting-edge of its industry 

ADH2 In your organization, employees are encouraged to 

think creatively 
ADH3 Your company focuses on success 
MAR1 Your company is a results-oriented organization that 
focuses on external success
MAR2 Your company always sets quotas or targets in its 
planning
MAR3 Your company always focuses on market conditions 
HIE1 Your company has a clear chain of command and 
multiple management tiers
 Variable Description 1 2 3 4 5
name
HIE2 There always is a well-designed standard operating 
procedure for employees to follow
HIE3 There is a feeling of distance between employees and 
management

Section 2.7: Organizational supports –Leadership

Variable Description 1 2 3 4 5
name
LDS1 Leaders of your organization support the use of 
technology.
LDS2 Leaders of your organization understand and can use 
technology professionally.
LDS3 Leaders of your organization use technology for 
communication regularly
LDS4 Your company supports online, onsite and offsite training 
on the use of new software
LDS5 Your company recently adopted new operational or 
analytical) software

Section 2.8: Digital technology readiness

Variable Description 1 2 3 4 5
name
DTR1 In your organization, the number of computers, 
printers and other technological equipment is
sufficient and of good quality. Hardware
DTR2 In your organization, the current model of 
computers, printers, and other equipment are up-
to-date.
DTR3 In your organization, necessary software is in use 
Software

and sufficient to meet work requirements.

DTR4 Internet access is strong, fast, and reliable 
DTR5 There is a data warehouse system in your 
Data Warehouse

organization.
DTR6 Strict data and network security measures are in 
place in your organization
DTR7 In your organization, data analytic software is 
readily accessible.
Section 2.9: Competency

Variable Description 1 2 3 4 5
name
CPTC1 I use Microsoft Office (Word, Excel, 

Basic knowledge
PowerPoint) and email regularly.
CPTC2 I use social media such as Facebook, Line, IG, or 
WhatsApp regularly.
CPTC3 I purchase products or services online via 
websites or other means.
CPTC4 I communicate via applications such as Zoom, 
WebEx, and Google meet regularly.

Intermediate
CPTC5 I use off-the-shelf accounting software packages 
such as SAP, ORACLE or another accounting
software package regularly.
CPTC6 I analyze data using Excel spreadsheets regularly. 

CPTC7 I use statistics software such as SPSS, EVIW, 

STATA, R, Python or other software regularly.

Advanced
CPTC8 I use big data from cloud systems to analyze 
information with software such as Tableau,
Power IB or other data visualization software
regularly.

Section 2.10: Attitude towards changing accounting roles

Variable Description 1 2 3 4 5
name
ATT1 How comfortable would you be if your role as an 
accountant changed to engage more with the
management team?
ATT2 How comfortable would you be with learning new 
technology to equip you for making such changes?
ATT3 How comfortable would you be proposing a new 
analytical proposal to your superior?
ATT4 How comfortable would you be if you had to work 
remotely using advanced communication
technology?
ATT5 How comfortable would you be to learn additional 
soft skills such as presentation and negotiation?

This is the end of the questionnaire. Thank you for your answers. Please check here if you
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