Management Accounting Practices Reflected in Job Advertisements

Purpose – To identify differences between employer expectations and educational pedagogy of the skills set appropriate for management accountants. Design/methodology/approach – The data was derived from job advertisements by employers seeking management accountants in Australasian organisations. Findings A total of 36 practices were identified within the management accounting job advertisements, suggesting that the practices of management accounting are varied and extensive. The most frequently cited management accounting practices in job advertisements were technical skills, such as budgeting, reporting, analysis, financial accounting, forecasting, costing, and calculation and analysis of variances. Research limitations/implications – The findings contrast with many contemporary pedagogical assumptions that the skills required by accountants have to transcend practical techniques and emphasise general social, communicative and problem solving skills.