The relevance of management accounting education at South African tertiary institutions
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Date
Authors
Shotter, Magdalena
De Hart, F.J.
Plant, Gregory J.
Louw, Elizabeth M.
Pienaar, A.J.
Journal Title
Journal ISSN
Volume Title
Publisher
Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA)
Abstract
This study examines the extent of the gap between education and practice, in respect
of management accounting in South Africa. The investigation is carried out by means
of two surveys; the first among universities and technikons to determine what is taught by tertiary institutions and the second among consultants to ascertain what is being practised.
It finds a significant overemphasis by education of simplistic mathematical models
and quantitative techniques at the expense of strategic management accounting and
performance measurement techniques.
A literature study indicates that the relevance of the subject might be enhanced
through closer co-operation between education and practice as well as multidisciplinary research. A broader view, incorporating organisational and behavioural
perspectives on management accounting, should be taken.
Description
Keywords
Management accounting education, Management accounting education gap
Sustainable Development Goals
Citation
Shotter, M, De Hart, FJ, Plant, GJ, Louw, EM & Pienaar, AJ 2000, 'The relevance of management accounting education at South African tertiary institutions', SA Journal of Accounting Research, vol. 14, no. 2, pp. 41-58. [www.sajar.co.za]