dc.contributor.author |
Shotter, Magdalena
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dc.contributor.author |
De Hart, F.J.
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dc.contributor.author |
Plant, Gregory J.
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dc.contributor.author |
Louw, Elizabeth M.
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dc.contributor.author |
Pienaar, A.J.
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dc.date.accessioned |
2008-05-22T09:35:23Z |
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dc.date.available |
2008-05-22T09:35:23Z |
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dc.date.issued |
2000 |
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dc.description.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. |
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dc.format.extent |
2825243 bytes |
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dc.format.mimetype |
application/pdf |
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dc.identifier.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] |
en |
dc.identifier.issn |
1010-8270 |
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dc.identifier.uri |
http://hdl.handle.net/2263/5443 |
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dc.language.iso |
en |
en |
dc.publisher |
Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA) |
en |
dc.rights |
Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA) |
en |
dc.subject |
Management accounting education |
en |
dc.subject |
Management accounting education gap |
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dc.subject.lcsh |
Managerial accounting -- Study and teaching (Higher) |
en |
dc.title |
The relevance of management accounting education at South African tertiary institutions |
en |
dc.type |
Article |
en |