Educating management accountants as business partners

Abstract

Purpose The purpose of this paper is to demonstrate a paradigmatic foundation for educators to prepare students of management accounting for the new demands of the role of trusted business partner in practice. Design/methodology/approach The paper argues for the use of pragmatic constructivism as a basis for development of a paradigmatic foundation for educating advanced students of management accounting. Furthermore, it contains an empirical insight through a case example of how pragmatic constructivism can be used as a pedagogical tool in different management accounting educational situations. Findings The analysis shows how pragmatic constructivism can be used as a less reductionist paradigm than realism to tackle the research-teaching-practice deficiencies found in conventional thinking on accounting education. Pragmatic constructivism is shown to provide important methodological and conceptual elements in developing, understanding and guiding the application of management accounting techniques in dynamic business practices. Placing an emphasis on teaching methodological skills relevant for management accountants is shown to have an important impact on students and their ability to act as business partners. Research limitations/implications The analysis is exploratory in the sense that a new paradigmatic framework for educating students of management accounting to be business partners is outlined and illustrated through its implementation in a specific master’s degree programme. However, this analysis should be viewed as only a first step towards developing pragmatic constructivism as a paradigmatic foundation for teaching management accounting as a basis for a business partner role. Originality/value The proposed use of research on pragmatic constructivism as a basis for management accounting education to support a future business partner role is novel in the literature on management accounting. The value of its application lies in its potential to create successful utilisation of the practices of management accounting.

Beware of the watchdog! Role communication in job advertisements for management accountants

“…, 2023), employers might then mention a broad spectrum of requirements in job offers to cover all these skills. Given the tendency toward hybrid management accountants with broader skill spectrums, higher education institutions might discuss which roles they integrate into their programs to ensure employability (Jakobsen et al. , 2019).…”

How qualitative research can infuse teaching in accounting

“…Jakobsen et al (2019), like Bourguignon (2019), also show that teaching and research are linked by epistemological and theoretical issues. They argue that preparing students to become business partners requires a theoretical framework and propose pragmatic constructivism.…”

“…Bourguignon (2019) is interested in “Integrating Research in Accounting Teaching” and shows that Boyce et al (2012) provide the only other concrete account of how this is done, where the authors infused the ideas of Gramsci in the teaching of social and critical perspectives in accounting through frameworks and exercises. In this special issue, others consider how to tackle more overtly technical financial and management accounting courses (Jakobsen et al , 2019; de Groot and van de Ven, 2019; Girard and Saulpic, 2019). For Bourguignon (2019), bringing constructivist qualitative research in teaching requires a constructivist teaching approach.…”

Managerial Control in an Online Constructivist Learning Environment: A Teacher’s Perspective

“…Constructivism epistemology has gained growing recognition in management accounting education, as management accounting professionals consider social skills and cognitive abilities of management accountants as critical to adapt a complex working environment and the increasing role of data analytics technology. Jakobsen et al (2019) argued that the constructivism approach to learning can help develop accounting students' ability to act as business partners in business organizations and advocated for constructivism-based learning as an alternative pedagogical paradigm for teaching management accounting [6].…”