47
Views
1
CrossRef citations to date
0
Altmetric
Original Articles

The relevance of management accounting education at South African tertiary institutions

, , , &
Pages 41-58 | Received 01 Jan 1999, Accepted 01 Sep 2000, Published online: 24 Jul 2015
 

Abstract

This study examines the extent of the gap between education and practice, in respect of management accounting in South Africa. The investigation is carried out by means of two surveys; the first among universities and technikons to determine what is taught by tertiary institutions and the second among consultants to ascertain what is being practised.

It finds a significant overemphasis by education of simplistic mathematical models and quantitative techniques at the expense of strategic management accounting and performance measurement techniques.

A literature study indicates that the relevance of the subject might be enhanced through closer co-operation between education and practice as well as multi- disciplinary research. A broader view, incorporating organisational and behavioural perspectives on management accounting, should be taken.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.