Management accounting education: is there a gap between academia and practitioner perceptions?

dc.contributor.authorHawkes, L. C.
dc.contributor.authorFowler, M.
dc.contributor.authorTan, L. M.
dc.date.accessioned2011-07-31T23:14:01Z
dc.date.available2011-07-31T23:14:01Z
dc.date.issued2003
dc.description.abstractA mail survey was conducted of all Institute of Chartered Accountants of New Zealand accredited Tertiary Education Institutions and 300 randomly selected New Zealand companies to ascertain the views of management accounting academics and practitioners on the contents of management accounting courses and the skills and competencies of recent graduates. The results show that practitioners placed an emphasis on traditional management accounting techniques, while academics placed an emphasis on contemporary techniques. Both groups were in agreement on the skills and characteristics required of recent graduates. An interesting finding was the emergence of negative comments on the arrogance of new graduates and an increased need for graduates to be work ready. These two aspects were not a feature of previous studies. The implications of the results are that academics cannot ignore the teaching of traditional management accounting techniques and may need to increase the coverage of the issues involved in implementing contemporary management accounting techniques.en_US
dc.identifier.urihttp://hdl.handle.net/10179/2567
dc.subjectAccountancy educationen_US
dc.subjectManagement accountingen_US
dc.subjectTeaching methodsen_US
dc.titleManagement accounting education: is there a gap between academia and practitioner perceptions?en_US
dc.typeWorking Paperen_US
Files
Original bundle
Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
215.pdf
Size:
794.07 KB
Format:
Adobe Portable Document Format
Description:
License bundle
Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description: