Institutional Repository

The perception of the skills required and displayed by management accountants to meet future challenges

Show simple item record

dc.contributor.advisor Du Plessis, P. C. (Pieter Cornelius), 1948- en
dc.contributor.advisor Van Rensburg, J. S. J. (Jacobus Stephanus Jansen), 1951- en Botes, Vida Lucia en 2009-08-25T10:58:14Z 2009-08-25T10:58:14Z 2009-08-25T10:58:14Z 2005-11-30 en
dc.identifier.citation Botes, Vida Lucia (2009) The perception of the skills required and displayed by management accountants to meet future challenges, University of South Africa, Pretoria, <> en
dc.description.abstract In the 21st century change is inevitable and management accounting has not been immune to the changing business environment. The morphogenic change, has been brought about because of three distinctly identifiable drivers of change namely rapidly advancing communications and information technology, the onslaught of globalisation and an increased emphasis on the knowledge worker in organisations. Questions have been raised by business leaders about management accountants ability to keep pace with the challenges, as well as higher education's ability to provide graduate management accountants with the required skills for the new business environment. A triangulation method was used to conduct an investigation into the perception of the skills required and acquired by South African management accountants to meet the challenges of the changing business environment. As the fundamental nature of the study implied performance measurement, a balanced scorecard was employed to report on and measure if academia is delivering what practice wants. The study found that tertiary management accounting education has been slow to adopt the changes of the business environment and that a gap does indeed exist between what practice want and educators teach. Information obtained from the customer, learning and growth, internal business process and financial perspectives of the balanced scorecard was used to develop a framework for curriculum design. Academics involved in curriculum design should take note of the recommendations listed in this research in order to ensure that qualifications remain relevant to an ever-changing business environment. en
dc.format.extent 1 online resource (xviii, 362 leaves)
dc.language.iso en en
dc.subject Framework for curriculum design en
dc.subject New business environment en
dc.subject Balanced scorecard en
dc.subject Globalisation en
dc.subject Information technology en
dc.subject Morphogenic change en
dc.subject Management accounting skills en
dc.subject Advancing communications en
dc.subject.ddc 658.1511071168
dc.subject.lcsh Managerial accounting -- Study and teaching (Higher) -- South Africa
dc.subject.lcsh Accountants -- Training of -- South Africa
dc.subject.lcsh Ability -- South Africa
dc.title The perception of the skills required and displayed by management accountants to meet future challenges en
dc.type Thesis en
dc.description.department Financial Accounting en D.Comm. en

Files in this item

This item appears in the following Collection(s)

Show simple item record

Search UnisaIR


My Account