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Comparative management accounting in Europe: an undergraduate education perspective

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  • Anna Pistoni
  • Laura Zoni

Abstract

The article reports the results of a survey conducted in 86 undergraduate education institutions in 16 countries in Europe. The primary goals of the analysis are to provide information on management accounting courses in Europe and to investigate whether the most innovative topics in management accounting are taught. The survey targeted accounting professors across Europe, mainly members of the European Accounting Association. Data evidence similarities across countries inasmuch a very similar pool of topics is taught in different institutions in different countries. However, differences outweigh similarities when comparing the relative importance attributed to various topics within a course.

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  • Anna Pistoni & Laura Zoni, 2000. "Comparative management accounting in Europe: an undergraduate education perspective," European Accounting Review, Taylor & Francis Journals, vol. 9(2), pages 285-319.
  • Handle: RePEc:taf:euract:v:9:y:2000:i:2:p:285-319
    DOI: 10.1080/09638180050129918
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    3. George Angelakis & Nikolaos Theriou & Iordanis Floropoulos & Athanasios Mandilas, 2015. "Traditional and Currently Developed Management Accounting Practices - A Greek Study," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 52-87.
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    5. Christoph Endenich & Michael Brandau & Andreas Hoffjan, 2011. "Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 365-382, December.
    6. Mara Del Baldo & Adriana Tiron-Tudor & Widad Atena Faragalla, 2018. "Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania," Administrative Sciences, MDPI, vol. 9(1), pages 1-23, December.

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