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Analysis of Professional Management Accounting Curriculum Planning and its Syllabus using Content Analysis
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Mohammad Namazi *   1, Pedram Azizi2 , Ali Ghasemi Eghbash2 |
1- Distinguished Professor of Accounting, Shiraz University, Shiraz, Iran
2- PhD Student in Accounting, Shiraz University, Shiraz, Iran |
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Abstract: (3472 Views) |
| Management accounting curriculum planning is one of the most important basic methods for training specialists and improving the special position of management accounting. This study aims to analyze the content of the Syllabus and courses offered in the worldchr('39')s top universities and universities providing management accounting in Iran, as well as the statements and charts of the Chartered Institute of Management Accountants (CIMA), Category The subject of courses and recognizing the thematic focus of courses and the abundance of courses offered (including general and specialized courses in professional management accounting) in selected universities of the world to develop new topics in the field of professional management accounting. In this regard, first, using the judgmental sampling of the top 50 universities offering accounting in the postgraduate course in the world according to the QS ranking system in 2020 and 5 universities offering management accounting in Iran in 2019 Also, CIMA statements were selected. Also, in this study, by using fuzzy Delphi method and Interview with the experts in the field of management accounting, it was tried to select as many topics as possible for the field of accounting of professional management in Iran and be approved by the experts. The sample of target universities was not only focused on one continent in terms of the frequency of continents, but also included the continents of the United States, Europe, Asia, and Australia. The results of the content analysis indicate that 82% of the selected universities offer masterchr('39')s degree in accounting as oriented education (Theory and thesis courses), 14% in only research-oriented, 90% in this course as discontinuous and 6% as Continuous. In contrast, 64% of doctoral programs are offered as oriented education, 20% are offered as research-oriented courses, 82% are offered on a discontinuous basis, and 2% are offered on a continuous basis (Melbourne University). After reviewing the educational program of management accounting in Iranian universities, it was observed that out of 17 topics offered in Iran, 11 Topic (65%) correspond to the courses offered in the top 6 universities and CIMA statements. Finally, based on the information obtained and its compliance with the Iranian training program, a detailed and comprehensive list of suggestions for training and educating specialized and committed personnel and increasing the efficiency of the knowledge of management accounting graduates is provided. |
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| Keywords: Professional Management Accounting, Curriculum Planning, QS Ranking System, CIMA, Content Analysis. |
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Full-Text [PDF 1391 kb]
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Type of Study: Research |
Subject:
Special
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