Shotter, MagdalenaDe Hart, F.J.Plant, Gregory J.Louw, Elizabeth M.Pienaar, A.J.2008-05-222008-05-222000Shotter, 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]1010-8270http://hdl.handle.net/2263/5443This 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.2825243 bytesapplication/pdfenIndependent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA)Management accounting educationManagement accounting education gapManagerial accounting -- Study and teaching (Higher)Article