Presenting Proposed management accounting curriculum Model for integrated global businesses at various technology levels
Presenting Proposed management accounting curriculum Model for integrated global businesses at various technology levels
Subject Areas : Management Accounting
Ramin Eskandari 1 , غلامرضا کردستانی 2 *
1 - Ph. D. Student in Accounting, Faculty of Social Sciences Sciences, Imam Khomeini International University, Qazvin, Iran
2 - Professor of Accounting, Faculty of Social Science, Imam Khomeini international University, Qazvin, Iran. (Corresponding Author)
Keywords: Management Accounting Courses, Competency Framework for Management Accounting, Curriculum of the Evolved Model for Certified Accountants ,
Abstract :
Technological advancements on a global scale are one of the significant factors that are changing the future of the accounting profession and the role of accountants. Management accountants, as strategic partners in decision-making, have gained considerable importance in this changing landscape. This study examines the necessity of incorporating management accounting as a key subject in accounting curricula and proposes a three-course model for its teaching. Philosophically, this research is interpretive as it explores the meanings and social interpretations related to technological changes and educational challenges in management accounting. The research approach is inductive, meaning that data is collected, and educational patterns and needs are identified through the analysis of technological and social advancements. Additionally, it is analytical in nature, focusing on analyzing existing data and information regarding management accounting and its challenges. Ultimately, this research analyzes technological advancements, globalization, and social changes in the accounting profession, using the competency framework of the Institute of Management Accountants as the basis for designing the curriculum model. The findings indicate that existing educational programs have created significant gaps in the necessary skills for accountants due to their focus on financial accounting and insufficient attention to management accounting. The proposed model includes three courses (beginner, intermediate, and advanced) designed to help students acquire the skills needed to fulfill strategic roles within organizations. Adopting this educational model could enhance the quality of accounting education and prepare students to face professional challenges in the digital age.
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