Adapting management accounting knowledge needs to functional and economic change

摘要: Abstract Changes in the function of management accountant and economic environment, particularly shift activity away from manufacturing internationalisation education, raise issues breadth diversity knowledge needs for accounting. The impact these is investigated using data on perceived topic importance an international survey over 1600 members Chartered Institute Management Accountants. substantial attached to a range topics outside accounting discipline itself, more strategic within it, consistent with developing practitioner associated broadening set needs, since add rather than supplant many traditional core topics. Variation among sectors tends be specific certain topics, such as costing, although public sector has distinctive pri...