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A survey of management accounting practices in South Africa

A survey of management accounting practices in South Africa This paper reports on a survey of management accounting practices in 52 South African firms. The survey was conducted in 2001 between January and April. The changes that have taken place in the field of management accounting and the factors that may have prompted management accounting change are also documented. Our findings indicate an increased use of most of the management accounting practices advocated in management accounting literature, in the sampled firms. Modern management accounting techniques such as activity based costing and balanced scorecard type performance measures are used together with the traditional management techniques such as budgeting and standard costing. Further, our survey revealed a significant change occurring in management accounting practices in South Africa in recent years. Such a change is mainly attributed to the opening up of the South African economy in the early 1990s. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Accounting, Auditing and Performance Evaluation Inderscience Publishers

A survey of management accounting practices in South Africa

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Publisher
Inderscience Publishers
Copyright
Copyright © Inderscience Enterprises Ltd. All rights reserved
ISSN
1740-8008
eISSN
1740-8016
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Abstract

This paper reports on a survey of management accounting practices in 52 South African firms. The survey was conducted in 2001 between January and April. The changes that have taken place in the field of management accounting and the factors that may have prompted management accounting change are also documented. Our findings indicate an increased use of most of the management accounting practices advocated in management accounting literature, in the sampled firms. Modern management accounting techniques such as activity based costing and balanced scorecard type performance measures are used together with the traditional management techniques such as budgeting and standard costing. Further, our survey revealed a significant change occurring in management accounting practices in South Africa in recent years. Such a change is mainly attributed to the opening up of the South African economy in the early 1990s.

Journal

International Journal of Accounting, Auditing and Performance Evaluation – Inderscience Publishers

Published: Jan 1, 2005

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