The relevance of management accounting education at South African tertiary institutions

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dc.contributor.author Shotter, Magdalena
dc.contributor.author De Hart, F.J.
dc.contributor.author Plant, Gregory J.
dc.contributor.author Louw, Elizabeth M.
dc.contributor.author Pienaar, A.J.
dc.date.accessioned 2008-05-22T09:35:23Z
dc.date.available 2008-05-22T09:35:23Z
dc.date.issued 2000
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. en
dc.format.extent 2825243 bytes
dc.format.mimetype application/pdf
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
dc.identifier.uri http://hdl.handle.net/2263/5443
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 en
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


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