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      A gap in management accounting education: Fact or fiction?

      Botes, Vida; Sharma, Umesh Prasad
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      Botes et al - CP - Gap in management accounting education.pdf
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      Botes, V., & Sharma, U. P. (2016). A gap in management accounting education: Fact or fiction? Presented at the 10th New Zealand Management Accounting Symposium, Auckland, New Zealand.
      Permanent Research Commons link: https://hdl.handle.net/10289/11438
      Abstract
      Purpose: The aim of this paper is to identify and gain insights into the gap that persists between management accounting education and practice.

      Design/ Methodology/ Approach: Management accounting education is examined from the four perspectives of the balanced scorecard: customer satisfaction, learning and growth, internal business and finance. The academics and practicing management accountants were selected randomly from the South African community for the study.

      Findings: The study establishes that differences exist between the perception of academics and practitioners regarding the perceived role of management accountants in business today.

      Research limitations/ implications: As one of the few studies on gaps between management accounting education and practice, the study provides insights to the potential gaps. The findings serve as a basis for further empirical and theoretical enquiries.

      Originality/ Value: The study extends the management accounting literature by suggesting that management accounting students are not developed with required skills to face the challenges in today’s business environment.
      Date
      2016
      Type
      Conference Contribution
      Rights
      © 2016 Copyright with the authors.
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      • Management Papers [1125]
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