Current techniques required of management accountants

Reymer, Kerry and France, Adrian (2006) Current techniques required of management accountants. In: New Zealand Applied Business Education Conference 2006: Teaching excellence for business success, 27-29 September, 2006, Tauranga, New Zealand. (Unpublished)

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Abstract or Summary

Accounting education is important to have to get an accounting job. Changes in the real world, such as advances in technology, increased global competition and the shift from manufacturing based to a service based economy, are influencing the movement of management accounting techniques used today by educators and practitioners. The purpose of this research paper was to uncover what techniques are required to get a management accounting job today. The research sampled situations vacant listings over four weeks. From the total of 374 management accounting job advertisements, 248 stated the management accounting technique operational budgeting. The next most common techniques were variance analysis, financial reporting, capital budgeting, and computer system experience. The least common techniques were ABC, process costing, standard costing, cost volume profit, ABM, costs of quality, balanced scorecard, behavioural implications, ethics, and other. Management accounting educators should focus on the frequently cited techniques in order to prepare students for the practical world. This study also finds that many management accounting positions require financial accounting so, students should continue to be conjointly taught financial accounting.

Item Type:Conference or Workshop Item (Paper)
Keywords that describe the item:Management accounting, survey, techniques, job advertisements
Subjects:H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Schools > Centre for Business, Information Technology and Enterprise > School of Business and Adminstration
ID Code:154
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Deposited On:04 May 2009 19:36
Last Modified:21 Mar 2011 06:07

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