The Future and perspective of Management Accounting: Viewpoints of Academia and Professional Managers

Abstract

In the last decade, there is has been a substantial degree of research interest in the changing function of management accounting and role of management accountants in commercial enterprises, indicating that management accounting may have lost some relevance to management and other information users. The purpose of this paper is to present viewpoints of academia and practitioners about the future of management accounting and management accountants. In this study, are determined skills required by management accountants, the roles and responsibilities which they probably will take, from viewpoints of academia and practitioners in profession? This study also presents a general approach of the future of management accounting from viewpoints of both populations Academia and Professional Managers. This study is an applied-survey research and it has been done by sending questionnaire to academia and practitioner in profession populations, and then analyzing results. The results suggest significant difference between the viewpoints of academia and professional managers about skills required by management accountants in future and also suggest the lack of significant difference between these two viewpoints in relation to the roles and coming responsibilities of management accountants and the future of management accounting.

Keywords

• role and skills management accountants
• management accounting
• future of management accounting