Original Articles

Management accounting and financial management knowledge requirements for South African entry-level trainee accountants

Published in: South African Journal of Accounting Research
Volume 23 , issue 1 , 2009 , pages: 87–111

DOI: 10.1080/10291954.2009.11435141

Author(s): K Barac University of South Africa,

Keywords: Entry-level trainee accountant , management accounting , financial management , chartered accountants , SAICA syllabus , TIPP , TOPP , SAICA qualifying examinations , CIMA

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Abstract

The literature shows that the content of management accounting syllabuses does not always correspond to the subject knowledge as applied in practice. The purpose of this study is to investigate whether the perceptions of TIPP and TOPP training officers differ with respect to the importance and depth of management accounting and financial management topics as contained in the prescribed SAICA syllabus.

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