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]