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Teaching Future Management Accountants

By: Cable, Roberta J.; Healy, Patricia et al. | Management Accounting Quarterly, Summer 2009 | Article details

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Teaching Future Management Accountants


Cable, Roberta J., Healy, Patricia, Mathew, Emil, Management Accounting Quarterly


A NUMBER OF RECENT RESEARCH STUDIES HAVE EXAMINED THE SKILLS AND ABILITIES THAT MANAGEMENT ACCOUNTING STUDENTS WILL NEED WHEN THEY ENTER THE WORKPLACE. THE AUTHORS BELIEVE THAT THE ROLE OF THE MANAGEMENT ACCOUNTANT HAS CHANGED AND THAT ACCOUNTING CURRICULA SHOULD REFLECT THIS NEW ROLE. HERE THEY PRESENT THE RESULTS OF THEIR EXAMINATION OF SEVEN POPULAR COST/MANAGEMENT ACCOUNTING TEXTBOOKS AND 20 COURSE SYLLABI TO SEE IF THE NEW ROLE IS REFLECTED IN THEM.

The business environment continues to change. Nas Ahadiat stated that this is due to "escalating globalization, increased information technology, new regulations aimed at corporate governance, and more."1 These changes have had an …

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