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An International Meeting of American Accounting
Association
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Traditional VS. Contemporary Managerial/Cost Accounting Techniques: Didfferences Between Opinions of Academics and Practitioners |
Mohammad A. Sangeladji
California State University at Northridge
Mohammad A. Ekbatani
Alamehtabatabai University
Abstract: In this empirical study attempts were made: (a) to determine whether or not there was a significant difference between the opinions of academics and practitioners regarding the usefulness of traditional vs. contemporary managerial/cost accounting techniques and (2) to acquire some information about the opinion of academics and practitioners regarding the degree of importance of eleven skills and ten characteristics for managerial accounting graduates. This study revealed that out of 38 managerial/cost accounting techniques, 16 were rated high by all participants and from the 11 preferred skills, the “thinking skill” was rated top followed by “listing”, “quantitative”, “problem solving” and “writing” skills. In regard to the important characteristics, both groups selected “common sense”, ”motivation”, “ethical awareness”, and “intellectual capacity” as the top four important characteristics.