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The Development of a Conceptual Framework for the Design, Delivery, and Assessment of a Typical Management Accounting Syllabus
Author(s) -
Wessels Philippus L.,
Roos ShelleyAnne
Publication year - 2009
Publication title -
accounting perspectives
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.238
H-Index - 17
eISSN - 1911-3838
pISSN - 1911-382X
DOI - 10.1506/ap.8.2.3
Subject(s) - syllabus , curriculum , conceptual framework , computer science , engineering ethics , medical education , engineering management , management science , knowledge management , sociology , pedagogy , engineering , medicine , social science
This article identifies common issues relating to management accounting education in order to determine whether using a competency‐based approach would assist educators in the design, delivery, and assessment of syllabi at educational institutions. A conceptual framework is developed and discussed with regard to the critical success factors methodology to design syllabi that assist educators in attaining the main outcomes in the delivery and assessment of the curriculum. This framework is applied to a typical management accounting curriculum to demonstrate how this approach will enable educators to design, deliver, and assess their syllabi in line with the critical outcomes required. In following this approach, lecturers would constantly have to focus on the knowledge and issues that are relevant and critical for students to understand and apply in order to achieve the aim of the syllabi.