JOURNAL OF HIGHER EDUCATION THEORY AND PRACTICE
The State of Cost and Managerial Accounting Education: Management’s Perspective
Author(s): Edward R. Walker, Yinghong Zhang, Bambi A. Hora, Paula R. Sanders
Citation: Edward R. Walker, Yinghong Zhang, Bambi A. Hora, Paula R. Sanders, (2020) "The State of Cost and Managerial Accounting Education: Management’s Perspective," Journal of Higher Education Theory and Practice, Vol. 20, ss. 5, pp. 16-37
Article Type: Research paper
Publisher: North American Business Press
Abstract:
There is a decline in the emphasis of cost and managerial accounting courses in university accounting programs. There is also a growing concern that accounting graduates wishing to pursue careers in cost or managerial accounting are not receiving adequate preparation for such careers. Results of a survey of cost and managerial accountants supported previous research findings that there is a gap between the skills that entry-level accountants have and what employers desire. The most significant needs identified were additional coursework in cost and managerial accounting, quantitative skills, and a stronger emphasis on decision-making.