Date of Award

1-1-1981

Document Type

Dissertation

Degree Name

Doctor of Philosophy (PhD)

Department

Business and Vocational Education

Abstract

This study was conducted to determine wich accounting and related courses are considered most important as preparation for a management accounting career. An initial set of course titles and descriptions was developed with emphasis placed on identifying courses beyond general education, business, and accounting core requirements. Titles and descriptions were refined based on recommendations of two panels of experts. One panel consisted of university educators, and the other of management accountants possessing the Certificate in Management Accounting (CMA). A final set of 41 courses was then printed on cards and sent to all CMA educators and randomly selected CMA practitioners. Subjects were asked to rank courses from most important to least important for management accountants using Q-sort methodology, a forced-ranking process.Statistical analyses of rank data revealed the existence of significant relationships among rankings of the entire set of courses by various groups of respondents. These included classifications based on major employment responsibilities, years of experience, and geographic location. Overall, greatest importance was attached to courses included in the category of decision analysis, information systems, and organization and behavior. Accounting courses were next in importance, while those categorized as economics and business were generally ranked lowest. Management accounting practitioners ranked Accounting Theory and Business Policy and Strategy much higher than did educators. Practitioners who identified their major responsibilities as managing considered Quantitative Methods for Business much less important than did other practitioners.Findings of this study were generally consistent with results of other studies. It was recommended that serious consideration be given to incorporating the following courses into university accounting curricula designed for management accounting students: Advanced Cost Accounting, Profit Planning and Control, Controllership, Business Communications, Advanced Financial Management, Accounting Information Systems, Income Tax and Business Decisions, Management Information Systems, Accounting Theory, Contemporary Issues in Managerial Accounting, and Business Policy and Strategy. Other highly recommended courses were Quantitative Methods for Business, Computer Applications for Decision Making, Organizational Behavior, Internal Auditing, Managerial Economics, and Business Statistics for Management.

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