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 dctcnnine \vhat is taught by tcniary institutions and the second among consultants to ascertain what is being practised.It finds a significant overemphasis by education of simplistic mathematical models and quantitative techniques at the expense of strategic management accounting and performance measurement techniques.A literature study indicates that the relevance of the subject might be enhanced through closer co-operation between education and practice as well as multidisciplinary research. A broader view. incorporating organisational and behavioural perspectives on management accounting. should be taken. Firstly. they observe limited evidence of Lechnical developmcnt within l1lanagemenr accounting pmctice. in response to the major changes in manufacturing technology in the (then) previous 15 ye"rs. Secondly, Johnson and K"plall (1987) held that managemcnt aecoLirHing was thL: captive or fillanciill rL:porting. Thirdly. tht:y lL:vcllcd their criticism at aCildclllics involved in IllanagclllL:nt accounting. According to them. their rL:sean.:h and the texthook tradition had focused on sophisticated approaches for simplistic ecollolnic-based Ililldels. hearing lillIe n.:latioll hl the cOlllplcxities in pracLice. This resulted. :uxordillg to theili. in a gap between education .1Ild practice. Thl.: I"inal criticism or Jollns() Il and Kaplan (1987) aJdrL:sses 1he hisl\)ry 1)1" m:lnagclllelll accounting. Instead or viewing 1l1illlagCl11Cnt accounting as a recent development. as is suggested by somc wriLers. they arguc that it is ncccssary to recognise its origins in the first half of the nineLcenth century.The purpose and scope of the research More specifically. it investigates the extent of the gap between management accounting education and practice by means of an empirical study.The scope of the empirical study is limited to South Afric
If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractCost management is essential in every organisation, especially in an increasingly competitive environment (Jain & Yadav 2006:352). The management of distribution costs has become increasingly important because of the rising fuel costs in recent years (Gaffney 2008:40). Delivery routes should be optimised in order to reduce distribution costs.This article presents a comprehensive segment margin approach model for determining the financial viability of delivery routes. A specific bakery (henceforth referred to as Bakery A) was selected as a case study, and the use of general management accounting principles in determining the financial viability of delivery routes was specifically investigated.
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