On teaching management accountants
Article Abstract:
Current management accounting curricula offered by U.S. colleges and universities fail to address many non-accounting areas. Skills identified by the National Association of Accountants as required by the position are often lacking in graduates. Colleges should require management accounting students to study other business areas (marketing, manufacturing, and finance) more thoroughly, and should develop courses explaining how external and internal accounting and auditing responsibilities are related. Rather than adding to students' required course loads, colleges could find time for such additional studies by reducing coursework on accounting standards established by the Financial Accounting Standards Board and accounting rules promulgated by the Securities and Exchange Commission. Businesses should also employ managerial accounting professors as consultants when planning and conducting management accounting training programs. If professional accountants participated more in college campus events and spoke more often before professorial groups, these changes would be facilitated.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1987
User Contributions:
Comment about this article or add new information about this topic:
The entrepreneurial instinct is still with us
Article Abstract:
For nearly 200 years in the U.S., we have believed that the economy will prosper if people are allowed to benefit from their labors. Today, individuals starting a new business need different types of assistance depending upon their previous experience. Accountants can make contributions to new businesses through providing information on budget planning, record keeping, and cash control.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1986
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: The new cost management/management accounting: more questions than answers. Deferred taxes and consolidations - a case for change
- Abstracts: Women in management accounting: determined to succeed. The magic of 3M management accounting excellence. Robert N. Anthony: creating an accounting framework
- Abstracts: The debate between traditional management theory and organizational economics: substantive differences or intergroup conflict?
- Abstracts: A research agenda for computers and small business. Computers in small business: a case of under-utilization. The impact of attitudes and experience on small business computer use
- Abstracts: Facing up to the need for a management revolution. Rethinking scale. Competition and compassion