Discussion of commonly used classroom textbooks in management accounting

Zein, Michaela and France, Adrian (2006) Discussion of commonly used classroom textbooks in management accounting. 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 (Unpublished)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

There has been a decline in the manufacturing industry and a surge in the non-manufacturing industry. The changes that have occurred in industry have been met with inventive techniques developed in management accounting education. There is now the perception that education and industry are different today than in the past, and a gap has developed. This paper continues the analysis of a published journal article that attempted to define management accounting by discussing the range of topics in modern textbooks compared with the earlier editions. We have found that management accounting as a discipline has proven difficult to define since the views and content of the discipline vary between textbooks. Our results indicate that traditional topics remain important, but other facets of management accounting have been incorporated into the textbooks, including behavioural and environmental issues. There has also been a move towards a more strategic function as well as more emphasis on strategic cost management and environmental costs. This study has provided sufficient discussion to enable a comparison with current management accounting practise and provides a basis for closing the gap between management accounting practice and education.

Item Type:Conference or Workshop Item (Paper)
Keywords that describe the item:Management accounting, textbooks, teaching, practice, gap
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Schools > Centre for Business, Information Technology and Enterprise > School of Business and Adminstration
ID Code:155
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Deposited On:04 May 2009 18:40
Last Modified:21 Mar 2011 06:07

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