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Management accounting curricula: striking a balance between the views of educators and practitioners

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  • Lin Mei Tan
  • Michael Fowler
  • Lindsay Hawkes

Abstract

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.

Suggested Citation

  • Lin Mei Tan & Michael Fowler & Lindsay Hawkes, 2004. "Management accounting curricula: striking a balance between the views of educators and practitioners," Accounting Education, Taylor & Francis Journals, vol. 13(1), pages 51-67.
    • Handle: RePEc:taf:accted:v:13:y:2004:i:1:p:51-67
    DOI: 10.1080/0963928042000201293
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    References listed on IDEAS

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    1. Ralph Adler & André M. Everett & Marilyn Waldron, 2000. "Advanced management accounting techniques in manufacturing: utilization, benefits, and barriers to implementation," Accounting Forum, Taylor & Francis Journals, vol. 24(2), pages 131-150, June.
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    Cited by:

    1. Bradbard, David A. & Alvis, Charles & Morris, Richard, 2014. "Spreadsheet usage by management accountants: An exploratory study," Journal of Accounting Education, Elsevier, vol. 32(4), pages 24-30.
    2. Philip Cooper, 2006. "Adapting management accounting knowledge needs to functional and economic change," Accounting Education, Taylor & Francis Journals, vol. 15(3), pages 287-300.
    3. Gohar Saleem Parvaiz & Owais Mufti & Muhammad Wahab, 2017. "Skills Acquisition Shortfall: A Study of Professional Accounting Education," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 9(2), pages 135-164, June.
    4. Dixon, Keith, 2011. "Assessment at the centre of strategies of [accountant] learning in groups, substantiated with qualitative reflections in student assessments," MPRA Paper 29861, University Library of Munich, Germany.
    5. Ragland, Linda & Ramachandran, Usha, 2014. "Towards an understanding of excel functional skills needed for a career in public accounting: Perceptions from public accountants and accounting students," Journal of Accounting Education, Elsevier, vol. 32(2), pages 113-129.
    6. Paisey, Catriona & Paisey, Nicholas J., 2010. "Developing skills via work placements in accounting: Student and employer views," Accounting forum, Elsevier, vol. 34(2), pages 89-108.
    7. Lin Mei Tan & Fawzi Laswad, 2018. "Professional skills required of accountants: what do job advertisements tell us?," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 403-432, July.
    8. Nabil Ibrahim & John Angelidis, 2009. "The Relative Importance of Ethics as a Selection Criterion for Entry-Level Public Accountants: Does Gender Make a Difference?," Journal of Business Ethics, Springer, vol. 85(1), pages 49-58, February.

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