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Details for article 8 of 12 found articles
| Title: |
Management accounting curricula: striking a balance between the views of educators and practitioners |
| Author: |
Tan, Lin Mei Fowler, Michael B. Hawkes, Lindsay |
| Appeared in: |
Accounting education |
| Paging: | Volume 13 (2004) nr. 1 pages 51-67 |
| Year: |
2004-03 |
| Contents: |
Management accounting education has been subject of considerable debate since the 1970s, particularly in terms of what topics should be taught. The research reported here set out to ascertain the management accounting topics/techniques and the skills/characteristics that are considered important for a graduate who intends to pursue careers in management accounting. Based on a survey conducted on educators and practitioners, the results indicate that educators viewed behavioural implications, activity-based costing (ABC), performance evaluation and product costing as the top four important topics. In contrast, practitioners' top four important topics were cash flow management, operational budgeting, variance analysis and performance evaluation. Overall, traditional techniques, as compared to contemporary techniques, tend to be more widely used by firms. As regards skills and characteristics, practitioners and educators placed high importance on thinking, problem solving, listening and quantitative skills. |
| Publisher: |
Routledge |
| Source file: |
Elektronische Wetenschappelijke Tijdschriften |
Details for article 8 of 12 found articles
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