The relevance of management accounting education at South African tertiary institutions
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 |