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- W2138154377 abstract "This article examines the extent of the gap between education and practice, in respect of management accounting in Nigeria. The study is carried out with the aid of relevant materials from library and Internet facilities so as to determine what is taught by higher institutions and to ascertain what is being practiced in Nigerian industries. From the study, it was realized that a significant emphasis is made by educationists on simplistic mathematical models and quantitative techniques at the expense of strategic management accounting and performance measurement techniques. Again, review of literature indicated that the relevance of the subject might be enhanced through closer co-operation between education and practice as well as multi-disciplinary research. On this basis, we recommend that a broader view, incorporating organizational and behavioral perspectives on management accounting, should be taken." @default.
- W2138154377 created "2016-06-24" @default.
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- W2138154377 date "2012-10-04" @default.
- W2138154377 modified "2023-09-24" @default.
- W2138154377 title "The Relevance of Management Accounting Education in Nigerian Higher Institutions: A Review" @default.
- W2138154377 hasPublicationYear "2012" @default.
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