{"id":"https://openalex.org/W2011967179","doi":"https://doi.org/10.1080/0963928042000201293","title":"Management accounting curricula: striking a balance between the views of educators and practitioners","display_name":"Management accounting curricula: striking a balance between the views of educators and practitioners","publication_year":2004,"publication_date":"2004-03-01","ids":{"openalex":"https://openalex.org/W2011967179","doi":"https://doi.org/10.1080/0963928042000201293","mag":"2011967179"},"language":"en","primary_location":{"id":"doi:10.1080/0963928042000201293","doi":"https://doi.org/10.1080/0963928042000201293","is_oa":false,"landing_page_url":"https://doi.org/10.1080/0963928042000201293","pdf_url":null,"source":{"id":"https://openalex.org/S169699294","display_name":"Accounting Education","issn_l":"0963-9284","issn":["0963-9284","1468-4489"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Education","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5050753476","display_name":"Lin Mei Tan","orcid":"https://orcid.org/0000-0002-4716-8287","observed_orcids":["https://orcid.org/0000-0002-4716-8287"]},"institutions":[{"id":"https://openalex.org/I51158804","display_name":"Massey University","ror":"https://ror.org/052czxv31","country_code":"NZ","type":"education","lineage":["https://openalex.org/I51158804"]}],"countries":["NZ"],"is_corresponding":true,"raw_author_name":"Lin Mei Tan","raw_affiliation_strings":["Massey University, New Zealand"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Massey University, New Zealand","institution_ids":["https://openalex.org/I51158804"]}]},{"author_position":"middle","author":{"id":null,"display_name":"Michael B. Fowler","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I127108677","display_name":"Eastern Institute of Technology","ror":"https://ror.org/00ct9cz38","country_code":"NZ","type":"education","lineage":["https://openalex.org/I127108677","https://openalex.org/I4387152882"]}],"countries":["NZ"],"is_corresponding":false,"raw_author_name":"Michael B. Fowler","raw_affiliation_strings":["Eastern Institute of Technology, New Zealand","Eastern Institute of Technology, New Zealand#TAB#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Eastern Institute of Technology, New Zealand","institution_ids":["https://openalex.org/I127108677"]},{"raw_affiliation_string":"Eastern Institute of Technology, New Zealand#TAB#","institution_ids":["https://openalex.org/I127108677"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5058130456","display_name":"Lindsay C. Hawkes","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I51158804","display_name":"Massey University","ror":"https://ror.org/052czxv31","country_code":"NZ","type":"education","lineage":["https://openalex.org/I51158804"]}],"countries":["NZ"],"is_corresponding":false,"raw_author_name":"Lindsay Hawkes","raw_affiliation_strings":["Massey University, New Zealand"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Massey University, New Zealand","institution_ids":["https://openalex.org/I51158804"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5050753476"],"corresponding_institution_ids":["https://openalex.org/I51158804"],"apc_list":{"value":3175,"currency":"USD","value_usd":3175},"apc_paid":null,"fwci":8.8206,"has_fulltext":false,"cited_by_count":85,"citation_normalized_percentile":{"value":0.97391138,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"13","issue":"1","first_page":"51","last_page":"67"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12671","display_name":"Management and Marketing Education","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1405","display_name":"Management of Technology and Innovation"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/management-accounting-education","display_name":"management accounting education","score":0.9490000009536743},{"id":"https://openalex.org/keywords/curriculum-content","display_name":"curriculum content","score":0.5770000219345093},{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.9980000257492065},{"id":"https://openalex.org/keywords/performance-evaluation","display_name":"performance evaluation","score":0.996999979019165},{"id":"https://openalex.org/keywords/product-costing","display_name":"product costing","score":0.9100000262260437},{"id":"https://openalex.org/keywords/cash-flow-management","display_name":"cash flow management","score":0.9850000143051147},{"id":"https://openalex.org/keywords/operational-budgeting","display_name":"operational budgeting","score":0.9950000047683716},{"id":"https://openalex.org/keywords/analysis-of-variance","display_name":"analysis of variance","score":0.9890000224113464},{"id":"https://openalex.org/keywords/graduate-competencies","display_name":"graduate competencies","score":0.6690000295639038}],"concepts":[{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.7493649125099182},{"id":"https://openalex.org/C177291462","wikidata":"https://www.wikidata.org/wiki/Q423038","display_name":"Active listening","level":2,"score":0.5513649582862854},{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.5431051254272461},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5340650677680969},{"id":"https://openalex.org/C47177190","wikidata":"https://www.wikidata.org/wiki/Q207137","display_name":"Curriculum","level":2,"score":0.45745033025741577},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.45452582836151123},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.44347119331359863},{"id":"https://openalex.org/C509550671","wikidata":"https://www.wikidata.org/wiki/Q126945","display_name":"Medical education","level":1,"score":0.339208722114563},{"id":"https://openalex.org/C19417346","wikidata":"https://www.wikidata.org/wiki/Q7922","display_name":"Pedagogy","level":1,"score":0.24333328008651733},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.22001495957374573},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.18836858868598938},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.11898288130760193},{"id":"https://openalex.org/C46312422","wikidata":"https://www.wikidata.org/wiki/Q11024","display_name":"Communication","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1080/0963928042000201293","doi":"https://doi.org/10.1080/0963928042000201293","is_oa":false,"landing_page_url":"https://doi.org/10.1080/0963928042000201293","pdf_url":null,"source":{"id":"https://openalex.org/S169699294","display_name":"Accounting Education","issn_l":"0963-9284","issn":["0963-9284","1468-4489"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Education","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:taf:accted:v:13:y:2004:i:1:p:51-67","doi":null,"is_oa":false,"landing_page_url":"http://www.tandfonline.com/doi/abs/10.1080/0963928042000201293","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.9235000014305115,"id":"https://metadata.un.org/sdg/4","display_name":"Quality education"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":25,"referenced_works":["https://openalex.org/W295877702","https://openalex.org/W331398195","https://openalex.org/W1564010203","https://openalex.org/W1977706129","https://openalex.org/W1980104606","https://openalex.org/W2001451594","https://openalex.org/W2002803288","https://openalex.org/W2007620579","https://openalex.org/W2033170797","https://openalex.org/W2040029453","https://openalex.org/W2041896044","https://openalex.org/W2046587412","https://openalex.org/W2065205623","https://openalex.org/W2066426376","https://openalex.org/W2084373276","https://openalex.org/W2087282253","https://openalex.org/W2101915012","https://openalex.org/W2130846490","https://openalex.org/W2148643693","https://openalex.org/W2901066847","https://openalex.org/W2957722280","https://openalex.org/W4210847660","https://openalex.org/W4231859712","https://openalex.org/W4248596556","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W2238214572","https://openalex.org/W134684788","https://openalex.org/W7048081587","https://openalex.org/W7001952743","https://openalex.org/W2065205623","https://openalex.org/W263728314","https://openalex.org/W7034372583","https://openalex.org/W2312764138","https://openalex.org/W7136613896","https://openalex.org/W2253609723"],"abstract_inverted_index":{"Management":[0],"accounting":[1,31],"education":[2],"has":[3],"been":[4],"subject":[5],"of":[6,15],"considerable":[7],"debate":[8],"since":[9],"the":[10,29,34,60,77],"1970s,":[11],"particularly":[12],"in":[13,48],"terms":[14],"what":[16],"topics":[17,88],"should":[18],"be":[19,110],"taught.":[20],"The":[21],"research":[22],"reported":[23],"here":[24],"set":[25],"out":[26],"to":[27,45,105,109],"ascertain":[28],"management":[30,49],"topics/techniques":[32],"and":[33,58,73,97,119,122,132],"skills/characteristics":[35],"that":[36,63],"are":[37],"considered":[38],"important":[39,80,87],"for":[40],"a":[41,53],"graduate":[42],"who":[43],"intends":[44],"pursue":[46],"careers":[47],"accounting.":[50],"Based":[51],"on":[52,56,127],"survey":[54],"conducted":[55],"educators":[57,64,123],"practitioners,":[59],"results":[61],"indicate":[62],"viewed":[65],"behavioural":[66],"implications,":[67],"activity-based":[68],"costing":[69,75],"(ABC),":[70],"performance":[71,98],"evaluation":[72],"product":[74],"as":[76,103],"top":[78,85],"four":[79,86],"topics.":[81],"In":[82],"contrast,":[83],"practitioners'":[84],"were":[89],"cash":[90],"flow":[91],"management,":[92],"operational":[93],"budgeting,":[94],"variance":[95],"analysis":[96],"evaluation.":[99],"Overall,":[100],"traditional":[101],"techniques,":[102,107],"compared":[104],"contemporary":[106],"tend":[108],"more":[111],"widely":[112],"used":[113],"by":[114],"firms.":[115],"As":[116],"regards":[117],"skills":[118],"characteristics,":[120],"practitioners":[121],"placed":[124],"high":[125],"importance":[126],"thinking,":[128],"problem":[129],"solving,":[130],"listening":[131],"quantitative":[133],"skills.":[134]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":5},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":8},{"year":2016,"cited_by_count":8},{"year":2015,"cited_by_count":4},{"year":2014,"cited_by_count":8},{"year":2013,"cited_by_count":7},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-02T09:45:03.842371","created_date":"2016-06-24T00:00:00"}
