Crisis in Management Accounting Curricula: The Unclear Role of Information Systems and Information Technology

Abstract:     
The purpose of this literature review paper is to critically evaluate the research on the presence of information systems and information technology (IS/IT) in and for management accounting curricula. Over the last 35 years, there were 13 management accounting curricula pronouncements in the literature; only 10 of them specified IS/IT knowledge and skills necessary for university graduates pursuing management accounting positions. The 10 educators pronouncements did not thoughtfully include IS/IT in the curricula and the pronouncements were not informed by the practice of management accounting. In contrast to research on the use of IS/IT in the practice of management accounting and the IFAC, the professional management accounting associations placed little importance on the inclusion of IS/IT in management accounting curricula. The paper recommends practitioners be questioned and studied in depth as the actual use IS/IT has in management accounting in order to make a practice-informed recommendation for the role of IS/IT in management accounting curricula.

Keywords: management accounting, curriculum, information technology, information systems

JEL Classification: M41

working papers series