dc.contributor.author | Botes, Vida | en_NZ |
dc.contributor.author | Sharma, Umesh Prasad | en_NZ |
dc.coverage.spatial | Auckland, New Zealand | en_NZ |
dc.date.accessioned | 2017-10-30T01:30:05Z | |
dc.date.available | 2016 | en_NZ |
dc.date.available | 2017-10-30T01:30:05Z | |
dc.date.issued | 2016 | en_NZ |
dc.identifier.citation | 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. | en |
dc.identifier.uri | https://hdl.handle.net/10289/11438 | |
dc.description.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. | |
dc.format.mimetype | application/pdf | |
dc.language.iso | en | |
dc.rights | © 2016 Copyright with the authors. | |
dc.source | 10th New Zealand Management Accounting Symposium | en_NZ |
dc.subject | accounting education | |
dc.subject | academics | |
dc.subject | practitioners | |
dc.subject | gap | |
dc.subject | balanced scorecard | |
dc.title | A gap in management accounting education: Fact or fiction? | en_NZ |
dc.type | Conference Contribution | |
pubs.elements-id | 143494 | |
pubs.finish-date | 2016-11-25 | en_NZ |
pubs.publisher-url | http://www.business.auckland.ac.nz/en/about/od-our-departments/od-accounting-finance/bs-af-seminars-and-events/nzmas-2016.html | en_NZ |
pubs.start-date | 2016-11-24 | en_NZ |