Accounting-Conference Papers

Permanent URI for this collection

Now showing 1 - 1 of 1

Open Access
Teaching Managerial Accounting In The USA And In Nigeria:
(2006-10) Ajibolade, S.O.; Hyman, L.M.; Omolehinwa, E.O.
This paper reports a comparative study of the teaching of management accounting at the undergraduate level in a US-based business school and a business faculty in a Nigerian university. The purpose is to highlight similarities and differences in the designing and teaching of management accounting, with a view to influencing improvements in the system of transmitting management accounting education. The study yields data on seven different cost and management accounting courses taught at different levels of study at the two institutions. Analysis of the curricula on a number of dimensions reveals some similarities in content and pedagogy. However, substantial differences are noted in terms of coverage of contemporary issues; the extent of use of information technology, case methods and team projects; and the partitioning of the curricula to facilitate students’ learning. The management accounting curricula in the institutions may require some improvement; some approaches are suggested in this study