Exploring the curriculum gap: Some thoughts on management accounting education and curriculum design

With the emphasis that is currently placed on the development of graduate skills and easing the transition of students from academic study into the workplace, there has never been a greater need to explore undergraduate curricula in the numerate disciplines in terms of their fitness for purpose. This paper examines the case of management accounting and summarises published research that identifies a clear gap between academics’ and practitioners’ views on the importance of management accountant techniques and skills. Somewhat paradoxically, the views of neither academics nor practitioners are found to have changed significantly in recent years yet they seem to be considerably different. This paper suggested how this may influence curriculum design processes and suggests some areas for further research that might help bridge the gap and better align undergraduate curricula with the expectations of practitioners.