Crisis in Management Accounting Curricula: The Unclear Role of Information Systems and Information Technology
January 13, 2011
CAAA Annual Conference 2011
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: M41working papers series
Date posted: January 16, 2011
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