Management accounting education and training: putting management in and taking accounting out

Abstract

This paper is offered as a discussion piece. Drawing from personal research on management accounting change in the UK, and the changing roles, skills, and knowledge base required of management accountants, it argues for significant pedagogical reform to redirect education and training to these new areas. Without this the occupation may disappear, as already has happened in many organisations. As management accountants in the Anglo‐American tradition are not used in countries such as Japan and Germany, the longevity of the role should not be assumed. It is argued, contrary to claims made elsewhere, that the problems do not lie in management accounting research, which has flourished and produced a substantive body of findings of relevance to industry in a comparatively short time. Instead the paper argues that industry must look to greater sustained involvement in higher education institutions, especially at a local and operating level. In addition there are calls for reforms of topics covered in syllabuses, quality systems in education, assessment systems, and incentives for innovative teaching in higher education institutions.

Citation

Burns, J., Hopper, T. and Yazdifar, H. (2004), "Management accounting education and training: putting management in and taking accounting out", Qualitative Research in Accounting & Management, Vol. 1 No. 1, pp. 1-29. https://doi.org/10.1108/11766090410816271