The influence of neo-classical economics on Management Accounting education in South Africa

dc.contributor.authorShotter, Magdalena
dc.date.accessioned2007-12-12T08:29:20Z
dc.date.available2007-12-12T08:29:20Z
dc.date.issued2000
dc.description.abstractAn analysis of the major sources of influence on management accounting education in South Africa reveals that management accounting education in South Africa is largely based on neo-classical economic theory. Regarding the sources, Faul et al. (1997), Redelinghuis et al. (1996), as well as the SIACA (1997) and CIS (1999) syllabi implicitly accept neo-classical economics as basis. Drury (1996) does so explicitly but also addresses alternative approaches to the subject. In the CIMA syllabus several of the restrictive assumptions of neo-classical economics are relaxed. Bearing in mind that management accounting is based on the assumption of rationality, ignores the effect of quality and changes brought about by time and inflation, and that it proposes simplistic, determinate solutions in a complex world, it is not surprising that the relevance of the subject has been questioned. It is recommended that authors of management accounting textbooks should clarify the foundation(s) of their texts, and where the texts are based on neo-classical economics, indicate its limiting assumptions. Students should be encouraged to study the alternative perspectives and foundations of management accounting.en
dc.format.extent85596 bytes
dc.format.mimetypeapplication/pdf
dc.identifier.citationShotter, M 2000, 'The influence of neo-classical economics on Management Accounting education in South Africa', Southern African Journal of Accountability and Auditing Research, vol. 3, pp. 11-22. [http://www.saiga.co.za/publications-sajaar.htm]en
dc.identifier.issn1028-9003
dc.identifier.urihttp://hdl.handle.net/2263/4071
dc.language.isoenen
dc.publisherSouthern African Institute of Government Auditorsen
dc.rightsSouthern African Institute of Government Auditorsen
dc.subjectEconomic analysisen
dc.subjectManagement Accountingen
dc.subjectManagement accounting educationen
dc.subjectManagement accounting syllabusen
dc.subjectManagement accounting textbooksen
dc.subjectNeo-classical economicsen
dc.subjectPerspectives on management accountingen
dc.subjectSouth African contexten
dc.subject.lcshManagerial accounting -- South Africa
dc.subject.lcshNeoclassical school of economics
dc.titleThe influence of neo-classical economics on Management Accounting education in South Africaen
dc.typeArticleen

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