Management Accounting-A Rising Star in the Curriculum for a Globally Integrated, Technology-Driven Business Age

ISSUES IN ACCOUNTING EDUCATION(2023)

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摘要
Extraordinary technological advances are one of many factors that have altered the topography of the accounting profession and the role of accountants. Management accountants, as strategic partners in decision making, have never been more important in this changing landscape. We argue that the recently introduced CPA Evolution Model Curriculum leaves a serious gap in the accounting curriculum by focusing on entry-level accountants in public practice. In this paper, we explain how management accounting can be a rising star in the accounting curriculum, show why there is a need for it, and recommend a three-course model based on the Institute of Management Accountants Management Accounting Competency Framework. This paper is an appeal to all educational institutions to include the necessary courses in management accounting with an equal sense of urgency as data analytics, technology, and public accounting needs.
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关键词
Management accounting courses,IMA management accounting competency framework,CPA Evolution Model Curriculum
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