Management accounting curricula: striking a balance between the views of educators and practitioners

Abstract

Management accounting education has been subject of considerable debate since the 1970s, particularly in terms of what topics should be taught. The research reported here set out to ascertain the management accounting topics/techniques and the skills/characteristics that are considered important for a graduate who intends to pursue careers in management accounting. Based on a survey conducted on educators and practitioners, the results indicate that educators viewed behavioural implications, activity-based costing (ABC), performance evaluation and product costing as the top four important topics. In contrast, practitioners' top four important topics were cash flow management, operational budgeting, variance analysis and performance evaluation. Overall, traditional techniques, as compared to contemporary techniques, tend to be more widely used by firms. As regards skills and characteristics, practitioners and educators placed high importance on thinking, problem solving, listening and quantitative skills.management accounting, managerial accounting, curriculum, skills, educators, practitioners,

Cost Accounting Curriculum Related Competencies and Performance of Accountants in South Africa

“…Results showed that students trained in logic outperformed those without training. Tan, Fowler and Hawkes (2004) surveyed educators and practitioners to ascertain the management accounting topics/techniques and skills/characteristics considered important for New Zealand graduates pursuing a career in management accounting. The study used an explanatory research design.…”

“…A range of new cost accounting techniques have emerged since the 1970s, for example, activity based costing, costs of quality reporting and strategic management accounting. However, while new techniques are being adopted in practice, the traditional management accounting concepts have not been completely abandoned (Tan et al, 2004). Armitage, Bryant, Dunnill, Hayes, Hudson, Kent, Lawes and Renwick (2003) describe curriculum as all about finding out if our new course is working properly.…”

“…Many practicing management accountants have moved to service the information needs of managers who have developed interests in sustainable business, stakeholder management, integrated reporting and a host of new techniques (Burns & Vaivio, 2001;Scapens, 2006;Tan, Fowler & Hawkes, 2004;Sharma, Lawrence & Lowe, 2010). Tan, et al(2004) point out that the cost accounting curriculum has not kept up with practice. What is being taught may not be relevant to a modern manufacturing environment.…”

Ensino em contabilidade gerencial: uma análise comparativa de percepções de importância entre docentes e profissionais, utilizando as dimensões de atividades, artefatos e competências

“…Novin et al (1990) Tan et al (2004) Pelos dados resumidos apresentados na Tabela 2.4, observa-se uma diferença significativa de percepções dos artefatos necessários à contabilidade gerencial, entre a academia e os profissionais que as utilizam. Dos 21 artefatos listados, 9 tiveram diferenças significativas de percepção entre os dois grupos.…”

“…Este valor inclusive já estava exposto no questionário aplicado aos docentes e profissionais, e foi a mesma ação empregada nos trabalhos de Novin (1990), Tan et al (2004) Forsaith et al (2006 e Ektabani e Sangeladji (2008).…”