Original Articles

The relevance of management accounting education at South African tertiary institutions

Published in: South African Journal of Accounting Research
Volume 14 , issue 2 , 2000 , pages: 41–58

DOI: 10.1080/10291954.2000.11461400

Author(s): M Shotter School of Accountancy, University of Pretoria, , FJ de Hart School of Accountancy, University of Pretoria, , GJ Plant School of Accountancy, University of Pretoria, , EM Louw Department of Statistics, , AJ Pienaar Accounting Training Corporation of South Africa (ATCOR),

Keywords: Management accounting education , Management accounting education gap

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Abstract

This study examines the extent of the gap between education and practice, in respect of management accounting in South Africa. The investigation is carried out by means of two surveys; the first among universities and technikons to determine what is taught by tertiary institutions and the second among consultants to ascertain what is being practised.

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