Management Accounting Education for the 21st Century Firms

International Journal of Finance and Managerial Accounting, 2016, Vol.1, No.1, pp. 75-77

3 Pages Posted: 18 Jun 2016

See all articles by Ahmad Nasseri

Ahmad Nasseri

University of Sistan and Baluchestan; Accounting Department

Hassan Yazdifar

University of Glasgow

Davood Askarany

University of Auckland - Department of Accounting and Finance

Date Written: June 16, 2016

Abstract

Management accounting has become a subject of hot debates over the last four decades and has undergone a major transformation. It is argued that traditional management accounting roles have either disappeared or been changed. The debate is based on the belief that roles of ‘Management Accountants’ require new forms of education and training, with more emphasis on the practicality of the subjects that are taught in higher education institutions to accounting students. Prevailing subjects, modes of study and delivery of teaching programmes may have to significantly change to make room for new areas, which are more required in the competitive market that the 21st century firms are experiencing these days. The argument in this paper is supported by the data collected from interviews with a sample of CIMA members working as senior financial directors in businesses, both service and manufacturing, in the UK, Australia and New Zealand.

Keywords: Management accounting and education

Suggested Citation

Nasseri, Ahmad and Yazdifar, Hassan and Askarany, Davood, Management Accounting Education for the 21st Century Firms (June 16, 2016). International Journal of Finance and Managerial Accounting, 2016, Vol.1, No.1, pp. 75-77. Available at SSRN: https://ssrn.com/abstract=2796824

Ahmad Nasseri

University of Sistan and Baluchestan; Accounting Department ( email )

Accounting Department
University of Sistan and Baluchestan
Zahedan, Sistan and Baluchestan 9816744555
Iran
+985431136771 (Phone)
+985431136878 (Fax)

HOME PAGE: http://www.usb.ac.ir

Hassan Yazdifar

University of Glasgow ( email )

Main Building
Glasgow, G12 8QQ
United Kingdom
+44 (0)141 330 5666 (Phone)
+44 (0)141 330 4442 (Fax)

Davood Askarany (Contact Author)

University of Auckland - Department of Accounting and Finance ( email )

Private Bag 92019
Auckland 1001
New Zealand

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