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• W134684788 abstract "The corporate landscape continues to undergo considerable change with ongoing developments such as escalating globalization, greater competition, increased use of information technology, new regulations aimed at corporate governance, and more. These changes have redefined the role of accountants as corporate decision makers, business consultants, and analysts. Some have even described the role of accountants as being managers, corporate executives, or business partners. (1) To better prepare graduates to fill these and other emerging roles, eliciting the views of those involved in the operation of today's business activities is essential. While faculty generally tend to emphasize traditional topics or those that are not necessarily important to practitioners, a closer look at contemporary business issues and their relationship to is a critical step in curriculum development. (2) This article presents the results of a survey of practitioners regarding the topics that they feel are most important and relevant for accountants in their companies. The primary focus of this study is on the knowledge, skills, and abilities that companies expect from management accountants. The investigation is divided into two sets of topical coverage--entry-level positions and senior-level positions. The results can help educators design new courses or revise their current cost/managerial course contents in order to better prepare students for a more practice-oriented career. In addition to educators, professional organizations can also use the results of this study to identify subject areas that should be included in professional examinations. The following sections include a brief look at prior studies, discussion of the research methodology and results, and an analysis that compares the practitioners' attitudes based on their membership in either the Institute of Management Accountants (IMA[R]) or American Institute of Certified Public Accountants (AICPA), which includes the importance of the topics to an entry-level vs. senior-level position. PRIOR STUDIES During the 1990s, the Accounting Education Change Commission (AECC) announced that developments in the work environment, including the widespread use of communication and presentation tools in business, had changed the role of accountants from providers of information to communicators, consultants, and decision makers. Individuals entering the profession were expected to display effective problem-solving, communication, interpersonal, and leadership skills, and they were expected to demonstrate the ability to effectively control and manage multidimensional and multistep projects throughout their career. In response to these challenges, IMA launched a series of research projects to examine the changes in management and financial management and determine the skills necessary for a successful career in the newly redefined profession. The results, though very general, identified work activities of corporate accountants along with the knowledge, skills, and abilities required for a successful career in corporate accounting. (3) Results of the research efforts, published in 1994, 1996, and 1999, conclude that corporate accountants perform a wide variety of activities--many of which depend on their role in the organization, position in the firm, years of experience, and company size. Some of these activities are within the realm of traditional management jobs, while others relate to corporate work, including financial reporting, tax accounting, and verification of recorded data. According to The Practice Analysis of Management Accounting, from 1996, the top two work activities corporate accountants perform most frequently are managing the accounting/finance function and accounting systems and financial reporting. …" @default.
• W134684788 created "2016-06-24" @default.
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• W134684788 date "2008-06-22" @default.
• W134684788 modified "2023-09-27" @default.
• W134684788 title "In Search of Practice-Based Topics for Management Accounting Education: IMA and AICPA Members Are Surveyed to Find the Skills and Abilities Accounting Practitioners Feel Are Most Important for Those Entering the Management Accounting Profession. the Results Indicate a Need for Changes to the Accounting Curricula in Order to Better Prepare Graduates for Their Future Careers" @default.
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