عنوان مقاله [English]
Globalization and the increasing complexity of business, together with high powered computing technology, have contributed to the development of new management accounting techniques .As these new techniques develop and sit alongside existing ones, attentions focuses on what should from part of management accounting education. This paper aim is to identify if a gap exists between management accounting education and practice by evaluating the perceptions of academics and practitioners as to what is important in management accounting courses and what skills are important for recent graduates. In this research, a survey was conducted by mailing a questionnaire to two groups of academics and practitioners and then analyzing of responses is done.
The results show that a perception gap exists between academics and practitioners about some important concepts and techniques in management accounting courses and some skills that are important for recent graduates that enter to management accounting practice. The practical solution for coverage of this gap is to better understand why the gap exists by academics and practitioners and then cooperation between them would enable both groups to coordinate about new techniques in management accounting and problems in practice.